ITAT DELHI:- REASSESSMENT NOTICE UNDER SECTION 148 IS INVALID IF ISSUED AFTER FOUR YEARS OF RELEVANT ASSESSMENT YEAR
REASSESSMENT NOTICE UNDER SECTION 148 IS INVALID IF ISSUED AFTER FOUR YEARS OF RELEVANT ASSESSMENT YEAR NTPC Ltd. Vs DCIT (ITAT Delhi) Appeal Number: ITA No. 3176/Del/2019 Date of Judgement/Order: 24/05/2024…
KERALA HIGH COURT :- INTEREST ON LOAN FOR PURCHASING AGRICULTURAL LAND NOT ALLOWABLE U/S 36(III) OF INCOME TAX ACT
INTEREST ON LOAN FOR PURCHASING AGRICULTURAL LAND NOT ALLOWABLE U/S 36(III) OF INCOME TAX ACT Mini Muthoottu Credit India (P) Ltd. vs CIT Appeal Number: ITA No. 76 of 2019…
PERSONAL HEARING MANDATORY FOR PASSED ADVERSE GST ORDERS: MADRAS HIGH COURT
PERSONAL HEARING MANDATORY FOR PASSED ADVERSE GST ORDERS MADRAS HIGH COURT J-Lin Construction versus Assistant Commissioner Appeal Number: Writ Petition No. 14739 & 14755 of 2024 Date of Judgment/order:…
Bombay High Court Invalidates GST Demand on Ocean Freight- Bombay High Court
Bombay High Court Invalidates GST Demand on Ocean Freight Bombay High Court M/s. Agarwal Coal Corporation Pvt. Ltd. Versus The Assist. Commissioner of State Tax. Appeal Number : Writ Petition…
ITAT AHMEDABAD :- ASSESSES ACCOUNTANT LEFT THE JOB: ITAT REMANDED CASES TO ASSESSING OFFICER
THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD Ramakushna Kiritbhai Tripathi Vs ITO (ITAT Ahmedabad) Appeal Number: ITA No. 1023/Ahd/2023 Date of Judgement/Order: 31/01/2024 Background: Recently, the Income Tax Appellate Tribunal (ITAT)…
Whether the Appellate authority can dismiss the appeal on the ground of limitation without offering an opportunity of being heard? and the period for filing the appeal can be extended by the Appellate Authority(CALCUTTA HIGH COURT)
Appeal Cannot Be Dismissed Without Hearing on Limitation: Calcutta HC CALCUTTA HIGH COURT M/s Jayanta Ghosh & Ors Versus State of West Bengal & Ors W.P.A 230 of 2024 Date…
Jurisdictional limit of the GST & Central Excise Superintendent regarding orders exceeding ₹10,00,000 (ALLAHABAD HIGH COURT)
JURISDICTIONAL LIMIT OF THE GST & CENTRAL EXCISE SUPERINTENDENT REGARDING ORDERS EXCEEDING ₹10,00,000 (ALLAHABAD HIGH COURT) ALLAHABAD HIGH COURT M/s Mansoori Enterprises Versus Union of India Writ Tax No. 35…
SUMMON NOT IN VIOLATION OF SECTION 6(2) (B) OF THE CGST ACT, 2017 AND – ISSUING SUMMONS NOT CONSIDERED INITIATION UNDER SECTION 6(2)(B) OF CGST ACT.
ISSUING SUMMONS NOT CONSIDERED INITIATION UNDER SECTION 6(2)(B) OF CGST ACT. RAJATHAN HIGH COURT Rais Khan Vs Add. Commissioner Appeal Number : D.B. Civil Writ Petition No. 3087/2024 Date of…
Kerala HC:- Section 16(4) GST ITC Deadline to November 30 with effect from July-2017
Section 16(4) GST ITC Deadline to November 30 with effect from July-2017 KERALA HIGH COURT M.Trade Links Vs Union Of India Appeal Number : WP(C) NO. 31559 of 2019 Date…
ITC IS AVAILABLE FOR BUILDINGS CONSTRUCTED FOR LEASING PURPOSES. SUCH CONSTRUCTION CANNOT BE CONSIDERED AS BEING FOR THE TAXPAYER’S “OWN ACCOUNT”
Construction for Leasing Not for Own Use – ITC Claim Valid Chief Commissioner of Central Goods and Service Tax & Ors. Vs Safari Retreats Private Ltd. & Ors. (Supreme Court)…
