Day: May 11, 2025
CBDT issues awareness material on making a rightful claim of refunds in Income Tax Returns It has been seen in past that salaried persons in particular, filed their Income Income Tax Returns (ITRs) claiming large amount of refund towards tax deducted at source. On scrutiny it transpired that …
No infirmity in reopening on the reasoning that no return was filed by the assessee when assessee was using two different PANs, one for bank operation and other for filing ITR – ITAT In a recent judgment ITAT Allahabad has held that there was no infirmity in the …
Electric Vehicle to be eligible for tax exemption in Uttar Pradesh must fulfil twin conditions of both purchase and registration of vehicle in Uttar Pradesh In a recent judgment Allahabad High Court has held that in order to be eligible for tax exemption to electric vehicles, twin conditions …
In terms of Section 75(4) of GST Act, 2017 it is incumbent to grant an opportunity of personal hearing even if the same is not asked for. In a recent judgment, Hon’ble Allahabad High Court has reiterated that in terms of the mandate of Section 75(4) of GST …