1 week ago

    All about Udyam Registration

    ALL ABOUT THE UDYAM REGISTRATION In its continuous endeavour to strengthen the MSME sector, the Government of India has reclassified…
    2 weeks ago

    Notification No. 58/2020-Central Tax – Filing of Nil GSTR 3B and GSTR 1 through SMS

    The CBIC has notified the Notification no. 58/2020- Central tax dated 1st July 2020 in which rule 67A has been…
    2 weeks ago

    Re-credit of GST late fee paid

    The CBIC has clarified that those taxpayers who have paid the late fee in respect of the Returns which are…
    2 weeks ago

    Notification No. 57/2020 – Lowering of GST late fee for GST filing upto July 2020

    In order to provide the relief to the taxpayers, the Central Board of Indirect Taxes and Customs (CBIC) has released…
    2 weeks ago

    Extended due dates of GST Returns

    Due dates of GSTR 1 Monthly filing – NN -53/2020-Central Tax Months Due dates March 2020 10th July 2020 April…
    2 weeks ago

    Instructions, Notifications and Removal of Difficulty order released on 24th June 2020 and 27th June

    The Central Board of Indirect Taxes and Customs has issued various notifications and instructions to give effect to the provisions…
    3 weeks ago

    Extension of various dates under Income Tax Act and Benami Laws

    The Ministry of Finance has released the press release in which the various dates falling under the Income Tax Act…
    June 12, 2020

    Recommendations of 40th GST council related to Law & Procedure

    On 12th June 2020, the Union Finance Minister  Nirmala Sitharaman has hosted the  40th GST Council Meeting in which the…

    Recent Case Laws

      Photo of Karnataka AAR – Anil Kumar Agrawal – Executive Director Salary exempt from GST
      May 12, 2020
      0 411

      Karnataka AAR – Anil Kumar Agrawal – Executive Director Salary exempt from GST

      Photo of the provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL – ITAT Mumbai
      March 16, 2020
      0 133

      the provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL – ITAT Mumbai

      Photo of Service of notice upon a dead person under section 142(1) would not authorise him to assume jurisdiction to pass assessment order on the Legal Representatives – ITAT Ahemdabad
      March 16, 2020
      0 84

      Service of notice upon a dead person under section 142(1) would not authorise him to assume jurisdiction to pass assessment order on the Legal Representatives – ITAT Ahemdabad

      Photo of Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities set aside and send back for reconsideration – ITAT Delhi
      March 16, 2020
      0 78

      Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities set aside and send back for reconsideration – ITAT Delhi

      Photo of Where assessment is framed without reference to any incriminating document or material found during search, the assessment is academic in nature- ITAT Delhi
      March 16, 2020
      0 69

      Where assessment is framed without reference to any incriminating document or material found during search, the assessment is academic in nature- ITAT Delhi

      Photo of Appeal withdrawn from ITAT as the same is filed to be settled under Vivad Se Vishwas Scheme- ITAT Delhi
      March 16, 2020
      0 79

      Appeal withdrawn from ITAT as the same is filed to be settled under Vivad Se Vishwas Scheme- ITAT Delhi

      Photo of Registration u/s 12AA of the Income Tax Act, 1961
      February 28, 2020
      0 245

      Registration u/s 12AA of the Income Tax Act, 1961

      Photo of Where the assesse has made the FDR out of borrowed funds, the interest on such FDRs cannot be added back by invoking the provisions of section 57(iii) of the Income Tax Act, 1961 – ITAT Delhi
      December 13, 2019
      0 33

      Where the assesse has made the FDR out of borrowed funds, the interest on such FDRs cannot be added back by invoking the provisions of section 57(iii) of the Income Tax Act, 1961 – ITAT Delhi

      Photo of Where the additions and disallowances are deleted by the higher authorities, there is no basis for levying penalty u/s 271(1)(c) of the Act – ITAT Delhi
      December 12, 2019
      0 34

      Where the additions and disallowances are deleted by the higher authorities, there is no basis for levying penalty u/s 271(1)(c) of the Act – ITAT Delhi

      Photo of Where no satisfaction note in the searched persons proceeding recorded separately, the jurisdiction assumed u/s 153C in the case of the assessee is not in accordance with provisions of section 153C – ITAT Delhi
      December 11, 2019
      0 62

      Where no satisfaction note in the searched persons proceeding recorded separately, the jurisdiction assumed u/s 153C in the case of the assessee is not in accordance with provisions of section 153C – ITAT Delhi

      Photo of Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assessee
      December 11, 2019
      0 42

      Where the order is passed ex parte making an addition of Rs. 6 Lacs, the case is remanded back to CIT(A) directing it to provide final opportunity of being heard to the assessee

      Photo of Where the notice issued u/s 271(1)(c) read with section 274 of the act does not specify whether the penalty is for concealment of income or for furnishing of inaccurate particulars of income, the same is bad in law and no penalty can be levied.
      December 11, 2019
      0 46

      Where the notice issued u/s 271(1)(c) read with section 274 of the act does not specify whether the penalty is for concealment of income or for furnishing of inaccurate particulars of income, the same is bad in law and no penalty can be levied.

      Photo of That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi
      April 12, 2019
      0 268

      That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

      Photo of When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods. Such payment is meant for charity and is received and held in trust by the seller – SC
      April 11, 2019
      0 98

      When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods. Such payment is meant for charity and is received and held in trust by the seller – SC

      Photo of Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi
      April 6, 2019
      0 37

      Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi

      Photo of Even if no activity has been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G of the I.T. Act. – ITAT Delhi
      April 4, 2019
      0 31

      Even if no activity has been carried out by the assessee-society towards its objects, it would not make the assessee-society disentitle for approval under section 80G of the I.T. Act. – ITAT Delhi

      Photo of Merely recording of the conclusion and not the reasoning makes the order of the CIT(A) invalid and the same transfered back to CIT(A) for fresh adjudication. – ITAT Delhi
      April 3, 2019
      0 27

      Merely recording of the conclusion and not the reasoning makes the order of the CIT(A) invalid and the same transfered back to CIT(A) for fresh adjudication. – ITAT Delhi

      Photo of Where the notice issued by the CIT(A) was not served on the assessee and the CIT(A) passed the order ex-parte on the non appearance of the assessee. The same remanded back to the CIT(A) – ITAT Delhi
      April 3, 2019
      0 26

      Where the notice issued by the CIT(A) was not served on the assessee and the CIT(A) passed the order ex-parte on the non appearance of the assessee. The same remanded back to the CIT(A) – ITAT Delhi

      Photo of That the disallowance u/s 14A read with Rule 8D cannot exceed the actual exempt income received by the assessee during the year. We, therefore, set aside the order of the CIT(A) and direct the Assessing Officer – ITAT Delhi
      March 28, 2019
      0 29

      That the disallowance u/s 14A read with Rule 8D cannot exceed the actual exempt income received by the assessee during the year. We, therefore, set aside the order of the CIT(A) and direct the Assessing Officer – ITAT Delhi

      Photo of As the assessee is regularly following the accounting practice of making provision on year to year basis on the basis of the performance of the employees and the same is definite and accured liability of the assessee for the year for which the services have been rendered by the employees and the same partakes the character of the salary and hence cannot be disallowed. – ITAT Delhi
      March 28, 2019
      0 35

      As the assessee is regularly following the accounting practice of making provision on year to year basis on the basis of the performance of the employees and the same is definite and accured liability of the assessee for the year for which the services have been rendered by the employees and the same partakes the character of the salary and hence cannot be disallowed. – ITAT Delhi

      Goods & Service Tax

      Top Stories

      © Copyright 2020, All Rights Reserved  |  Taxcharcha
      Back to top button
      error: Content is protected !!
      Close
      Close