Category: Judgments
No bar in law in issuing two GST show cause notices for the same period with a different/distinct subject matter – High Court In a recent judgment, Allahabad High Court has held that there is no bar in law in issuing two show cause notices by GST Authorities …
ITAT quashed penalty u/s 271AAB for non-mentioning of specific limb in the show cause notice In a recent judgment, Delhi ITAT quashed penalty u/s 271AAB for non-mentioning of specific limb in the show cause notice and following decision of Hon’ble Supreme Court that the construction which is favourable …
Assessee not expected to prove the negative that he has not availed fictitious loan – ITAT In a recent judgment, Chennai ITAT quashed revisionary proceedings u/s 263 holding that assessee cannot be expected to prove the negative that he has not availed fictitious loan in the absence of …
In UP schools are exempted from house tax but not from water tax & sewerage tax – Allahabad High Court In a recent judgment, Allahabad High Court has held that In Uttar Pradesh schools are exempted from house tax but no such exemption is available for levy of …
Addition of income or levy of taxes or denial of exemption would be a burden of the Revenue Authority – ITAT In a recent judgment, ITAT Jodhpur while holding that the land was not situated within municipal limits, observed that under the present statutory scheme, it is the …
Revenue cannot approbate and reprobate at the same time-ITAT deleted addition of commission on alleged bogus sale and purchase In a recent judgment, ITAT Delhi held that the Revenue cannot approbate and reprobate at the same time and deleted addition of commission on alleged bogus sale and purchase. …
ITAT allows deduction for employment of new workmen u/s 80JJAA by way of submission despite not filing revised return of income. In a recent judgment, ITAT Rajkot has upheld the order of the CIT(A) allowing deduction respect of employment of new workmen u/s. 80JJAA claimed by way of …
Addition u/s 68 for cash collection from exhibition of films in the theaters deleted as the amount was duly recorded in books of account. In a recent judgment, ITAT Chennai has deleted the addition u/s 68 towards cash collection from exhibition of films in the theaters as the …
Revision u/s 263 upheld as AO accepted creditworthiness of lender merely on the basis of acknowledgement of ITRs In a recent judgment, ITAT Pune has upheld the revision u/s 263 where Assessing Officer accepted the creditworthiness of the lender merely on the basis of the copies of the …
Delay of 1 and ½ years cannot be considered as inordinate delay unless negligence or want of due diligence on the part of assessee is shown – ITAT In a recent judgment, ITAT Cuttack while condoning the delay in filing appeal observed that delay of 1 and ½ …
