Category: Judgments
Regime of service tax can not be invoked if assessee had regularly paid amount of VAT liability towards the same transaction ABCAUS Case Law CitationABCAUS 3568 (2022) (01) SC The assessee was engaged in conversion of analog cinema content into digital format. The movies were exhibited in theaters …
Supreme Court excludes period from 15.03.2020 till 28.02.2022 for limitation purpose In March, 2020, the Hon’ble Supreme Court had taken Suo Motu cognizance of the difficulties that might be faced by the litigants in filing petitions/applications/ suits/ appeals/ all other quasi proceedings within the period of limitation …
Omission to claim statutory deduction u/s 57(iv) is a mistake apparent from record, rectifiable under Section 154 In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the order passed by the Assessing Officer (AO) u/s 154 of the Income Tax Act, …
Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with effect from 01.04.2021. ABCAUS Case Law CitationABCAUS 3565 (2021) (12) HC Important case law relied referred:Union of India & Ors. Vs. S. Srinivasan, (2012) 7 SCC 683Palak Khatuja …
Prosecution for late deposit of TDS after 11 months. Once there was a non-deposit, necessary consequences shall follow including prosecution- Supreme Court ABCAUS Case Law CitationABCAUS 3564 (2021) (12) SC In the instant case, the assessee had wiled a Writ Petition to challenge the sanction letter for prosecution …
Faceless Assessment order quashed as no password was sent in the link to join video conferencing for the hearing ABCAUS Case Law CitationABCAUS 3563 (2021) (11) HC In the instant case, the assessee had wiled a Writ Petition to challenge the faceless assessment order passed under Section 143(3) …
Filling hypothetical income tax payment details in ITR to bypass erstwhile e-filing portal validation – Prosecution u/s 277 quashed by High Court ABCAUS Case Law CitationABCAUS 3562 (2021) (11) HC Important case law relied referred:Rakapalli Raja Rama Gopala Rao vs. Naragani Govinda Sehararao and another Income Tax Officer …
ITAT can not dismiss appeal ex-parte without addressing merits of issues in appeal- Allahabad High Court ABCAUS Case Law CitationABCAUS 3561 (2021) (11) HC Important case law relied referred:Multiplan India Ltd. 38 ITD 320Estate of Late Tukojirao Holkar vs. vs. CWT 223 ITR 480CIT vs. B. Bhattachargee & …
Expenses allowed in current year though accounted in subsequent year as prior period items and disallowed in computation ABCAUS Case Law CitationABCAUS 3560 (2021) (11) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming disallowance of expenses related to current …
Disclosure in tax Audit Report in Form 3CD in Part B at Serial No. 21a does not automatically results in disallowance. ABCAUS Case Law CitationABCAUS 3559 (2021) (10) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) in confirming the disallowance made …
