• Income Tax

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

12 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

12 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

12 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

12 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

12 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

12 months ago

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

  • Income Tax

Non resident assessee need not have a PE in India for carrying business in India – SC

12 months ago

Non resident assessee need not have a permanent establishment in India to be said to carry on business in India…

  • Income Tax

Non-filing of Form 67 with ITR at best is a technical violation – ITAT

1 year ago

Non-filing of Form 67 along with return, at best can be treated as a technical violation and on that basis,…

  • Income Tax

Price of unaccounted purchase can not be taken solely on sworn statement of partner

1 year ago

Purchase price per unit of unaccounted river sand can not be taken solely on the sworn statement of the partner…

  • GST

ITC can’t be denied to purchaser who had paid due taxes on invoice raised – SC

1 year ago

ITC can not be denied to purchaser who had paid due taxes on invoice raised where the seller did not…