ITAT Chennai restricted the Section 69A addition to peak credit in undisclosed bank accounts and directed taxation at 30% instead of the Section 115BBE ...
Madras HC directed that Section 74 notices be treated as Section 73 notices, ordered fresh replies, personal hearing, and reasoned ...
ITAT Pune upheld the Section 54F deduction on purchase of a residential property from the assessee's husband and dismissed the Revenue's ...
CBIC has formed a Working Group to examine centralised administration of multi-GSTIN taxpayers under Central Tax jurisdiction with a 30-day ...
Karnataka High Court held that guidance value is the appropriate basis for computing capital gains under Joint Development Agreements where consideration is not ascertainable and dismissed the ...
Rajasthan HC disposed of GST petitions, permitting petitioners to pursue remaining issues under Sections 16(5) and 16(6) in accordance with ...
Rajasthan HC disposed of a GST petition, granting liberty to file an appeal after Tribunal constitution subject to Section 112(8) ...
Supreme Court dismissed Revenues SLP, leaving intact the Allahabad HC ruling quashing Section 74 proceedings denying ITC to a ...
ITAT Pune held that capitation fees collected outside the books were not eligible for Section 11 exemption and upheld reliance on Section 132(4) statements and seized ...
ITAT Raipur deleted the Section 69A addition of ₹17.61 lakh, holding that demonetisation cash deposits recorded in accepted books of account and forming part of disclosed business receipts could not ...
ITAT Surat upheld Section 80IB deduction where partners chose not to receive remuneration or interest, holding the Assessing Officer could not compel such ...
ITAT Surat held that Section 10AA deduction could not be reduced by imputing partners interest and remuneration where the partnership deed expressly excluded such ...