Day: March 12, 2025

Plea raised in response to the GST show cause notice, whether good, bad or indifferent, was required to be dealt with by the authority – High Court In a recent judgment, Hon’ble Allahabad High Court has quashed order passed u/s 73 of the UPGST Act holding that plea …

Assessee cannot be declined deduction u/s 80IA(4) merely on the ground that the assessee was not a developer but was a contractor only – ITAT In a recent judgment, ITAT Mumbai has held that assessee cannot be declined deduction u/s 80IA(4) merely on the ground that the assessee …

Merely for the reason of no VAT registration of the vendor, the genuineness of payment cannot be doubted – ITAT In a recent judgment, ITAT Hyderabad has allowed expenditure towards cost of improvements to house property observing that merely for the reason of no VAT registration for the …