GSTN launches e-invoice registration services with private IRPs GSTN has launched the e-invoice registration services through multiple private IRPs at the recommendation of the GST Council. Four private companies viz. ClearTax, Cygnet, E&Y and IRIS Business Ltd were empaneled by GSTN for providing these e-invoice registration services to …

Accepting rental income from commercial complex as business income instead of house property was erroneous and prejudicial to the interest of Revenue- ITAT ABCAUS Neutral Case Law Citation:ABCAUS 3684 (2023) (03) ITAT In the instant case, the assessee had challenged the revisionary order passed by the PCIT u/s …

ITAT slams appellant in filing multiple appeals as abuse of process of Court, against the principles of Res Judicata and principles of Constructive Res Judicata  ABCAUS Neutral Case Law Citation:ABCAUS 3683 (2023) (03) ITAT Important Case Laws relied upon by parties:Devilal Modi vs. Sales Tax Officer AIR 1965 …

High Court quashed detention order of UP GST Authorities on presumption that goods was brought into State by two different vehicles by same e-way bill ABCAUS Neutral Case Law Citation:ABCAUS 3682 (2023) (03) HC In the instant case a writ petition was filed by the assessee challenging the …

Sundry Creditors written off by debiting to software account was not income as the software purchased was of no use and no depreciation was claimed ABCAUS Neutral Case Law Citation:ABCAUS 3681 (2023) (03) ITAT In the instant case, the assessee had challenged the order passed by the CIT(A) …

Income Tax Penalty u/s 271AAB deleted as assessee was declaring income on presumptive basis, was not required to maintain books and addition was made on estimated basis. ABCAUS Neutral Case Law Citation:ABCAUS 3680 (2023) (03) ITAT In the instant case, the assessee had challenged the order passed by …