• Sales Tax

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

4 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

4 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

4 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

4 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

4 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

4 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

4 months ago

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

  • Income Tax

Appellate remedy is created to rest dispute, not to accelerate it – ITAT remands the case

4 months ago

Appellate remedy or forum is created by the statute to rest the dispute and not to accelerate for higher forum…

  • GST

Due date for filing GSTR-3B for month of Sept 2025 extended to 25.10.2025

4 months ago

Due date for filing Form GSTR-3B for the month of September 2025 extended to 25th October 2025 in view of…

  • Income Tax

When books rejected, no disallowance can be made on basis of entries in books

4 months ago

When books of accounts are rejected and profits are estimated, no separate disallowance can be made on basis of entries…