• Income Tax

Issue of Lower TDS Certificate, satisfaction of AO to be four tests under Rule 28AA(2)

2 years ago

Issue of Lower Deduction of Tax Certificate u/s 197, satisfaction of AO must be based on four tests under Rule…

  • Income Tax

Order declaring return invalid u/s 139(9) of Income Tax Act is not appealable

2 years ago

Order declaring return invalid u/s 139(9) of Income Tax Act not appealable In a recent judgment, the Hon'ble ITAT Rajkot…

  • GST

Assessee not obligated to visit GST portal to receive show cause notices

2 years ago

Petitioner was not obligated to visit the GST portal to receive the show cause notices In a recent judgment, the…

  • GST

Cancelling GST registration without clarifying how rules violated unjustified – HC

2 years ago

Cancelling GST registration without clarifying how rules were violated is unjustified In a recent judgment, the Hon'ble High Court has…

  • Income Tax

Proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings – ITAT

2 years ago

Proceedings u/s 269SS for levy of penalty u/s 271D are independent proceedings- ITAT In a recent judgment, the ITAT Cuttack…

  • Income Tax

CSR Expenses though disallowed u/s 37 are allowable deduction u/s 80G – ITAT

2 years ago

CSR Expenses though not allowed u/s 37 however allowable deduction u/s 80G of the Income Tax Act 1961 - ITAT…

  • Income Tax

Large cash seized from State not regular business place held unexplained income

2 years ago

Large cash seized from State not where business is carried is unexplained income In a recent judgment, the ITAT Pune…

  • Income Tax

Limitation for passing Revisionary order to be reckoned from original assessment order

2 years ago

Period of limitation for passing Revisionary order u/s 263 to be reckoned from the date of the original assessment order…

  • Income Tax

Only undisputed tax liability is to be paid before filing appeal to CIT(A) -ITAT

2 years ago

Only undisputed tax liability is to be paid before filing appeal to CIT(A)-ITAT In a recent judgment, ITAT Pune has…

  • Income Tax

Sanction of Prosecution u/s 276B quashed due to Covid-19 pandemic & TDS deposit shortly

2 years ago

Sanction of Prosecution u/s 276B set aside due to Covid-19 pandemic and TDS being deposited within three months In a…