• Income Tax

Addition u/s 69A for cash deposits deleted as it was covered by income declared u/s 44AD

3 months ago

Addition u/s 69A for solely cash deposits in bank account deleted as it was covered by income declared u/s 44AD…

  • Income Tax

Order u/s 263 quashed as PCIT not provided information & not considered evidences

3 months ago

ITAT quashed revision order u/s 263 passed without providing information to assessee and not considering submissions & evidences furnished. In…

  • VAT

Benefit of ITC accrued under UP VAT Act after introduction of GST Act 2017 – SLP admitted

3 months ago

Benefit of ITC accrued under UP VAT Act to dealers after introduction of GST Act 2017 though having closing stocks…

  • Sales Tax

Mounting auto rickshaw body on chassis, amounts to new product – Supreme Court

3 months ago

Mounting auto rickshaw body on chassis, amounts to new product coming into existence liable to purchase tax under U.P. Sales…

  • Income Tax

Registration u/s 12A granted without applying tests laid down by Apex Court set aside

3 months ago

High Court order upholding direction for Registration u/s 12A without applying determinative tests laid down by Apex Court set aside…

  • Income Tax

In absence of satisfaction recorded for penalty u/s 271D, penalty couldn’t be levied

3 months ago

In the absence of satisfaction recorded in the assessment order regarding penalty proceedings under Section 271D, no penalty could be…

  • GST

GST Act requires personal hearing either on request, or when adverse order is contemplated

3 months ago

GST Act mandates personal hearing to be given to the party, either on written request, or against whom an adverse…

  • Income Tax

Once registration u/s 12A granted, registration u/s 80G cannot be refused – SLP dismissed

3 months ago

Once registration u/s 12A of Income Tax Act is granted, the grant of registration under Section 80G of the Act…

  • Income Tax

NFAC dismissed appeal despite part reply filed and further time sought – case remanded

3 months ago

Case was remanded by ITAT as NFAC dismissed appeal despite assessee furnishing part reply and sought further time to make…

  • Income Tax

In DBFOT contract assessee entitled to depreciation on “Right to Collect Toll” as intangible asset

3 months ago

Under DBFOT contract “Right to Collect Toll”, is an intangible asset and assessee is entitled to claim depreciation on it.…