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Judiciary

Allegations not included in Section 148A(b) notice – HC sets aside order & notices

July 14, 2023 717 Views 0 comment Print

Examination of the Delhi High Court’s decision in the Dhiru Realestates Private Limited Vs ITO case, where an income tax notice was invalidated due to allegations not included in the original notice.

Exclusion of COVID-19 pandemic period from appeal filing limitation

July 14, 2023 3009 Views 0 comment Print

An examination of the ITAT Delhi’s decision in the SVP Industries Ltd. Vs DCIT case, ruling that the COVID-19 pandemic period should not be included in the limitation period for appeal filing.

No Penalty for Estimated Profit-Based Addition

July 14, 2023 627 Views 0 comment Print

Detailed analysis of the ITAT Delhi judgement in Kamlesh Gupta Vs DCIT case where the tribunal ruled that addition made on estimated profit does not constitute concealment, hence, no penalty.

Delhi HC Quashes Income Tax Notice over AY Error in Depositing Tax

July 14, 2023 381 Views 0 comment Print

A significant judgment from the Delhi High Court in the case of Anita Arora Vs ACIT, dismissing a tax notice due to a deposit error. Find out the details of the case and the court’s verdict.

HC directs affidavit-in-opposition for GST SCN methodology & jurisdiction

July 14, 2023 426 Views 0 comment Print

Explore the recent judgment from the Calcutta High Court in the case of Datta Iron & Steel Pvt Ltd Vs DCIT, as the court mandates filing of an affidavit in opposition over the show cause notice issued by GST authorities.

CPC cannot disallow Section 80P deduction pre-amendment of section 143(1)(a)(v)

July 14, 2023 2445 Views 0 comment Print

The ITAT Chandigarh has allowed the appeal of Sard Dogri Co-operative against the disallowance of deduction claimed under section 80P of the Income Tax Act. The disallowance was made by the CPC Bangalore while processing the return of income under section 143(1) on the ground that the return was not filed within the due date.

ITAT directs re-adjudication for incorrect disallowance sum in audit report

July 14, 2023 402 Views 0 comment Print

An in-depth analysis of the ITAT Kolkata case where an auditor’s error resulted in incorrect disallowance sum under Section 43B of the Income Tax Act. The ITAT has directed a re-adjudication of the case.

SC dismisses Service Tax Department’s Appeal based on CESTAT Findings

July 14, 2023 1038 Views 0 comment Print

Read about Supreme Court’s dismissal of appeal filed by Service Tax department in Commissioner of CGST & Central Excise vs. Konkan Railway Corporation Ltd. case. Article discusses background of case and court’s reasoning for dismissing the appeal.

Mere passport insufficient to confirm assessee’s US tax residency

July 14, 2023 702 Views 0 comment Print

An in-depth analysis of the case Parag Bhikhubhai Patel vs ITO, exploring implications of using passports to confirm US tax residency for NRIs under India-USA Tax Treaty

Provisions of section 2(15) doesn’t apply to corpus fund donation of a charitable institution

July 14, 2023 699 Views 0 comment Print

ITAT Visakhapatnam held that contributions received for charitable purpose cannot be treated as income u/s 2(24)(iia) of the Act and hence, the provision of section 2(15) do not apply to the corpus fund donations of a charitable institution.

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