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Latest judgements uploaded (See all)
Shri Penninti Vivekananda Rao vs. ADIT (ITAT Hyderabad)
ITAT Hyderabad: Penalty u/s 270A(9) cannot be levied if income is offered under the wrong head of 'Capital Gains' instead of 'Other sources' (i) For levy of penalty under section 270A(9) of the Act, the case of the assessee must fall under one of the clauses (a) to (f) of the said sub-section. In the present case,… Read More ...
Global Waste Management Cell Pvt. Ltd. v. ACIT (ITAT Mumbai)
Mumbai Tribunal : S. 254(2) : Rectification of mistake apparent on record – Subsequent judgment of Supreme Court cannot be ground for recall/rectification – Tribunal having followed binding jurisdictional High Court judgment at the time of passing original order – No mistake apparent from record – Miscellaneous Application dismissed. [S. 36(1)(va), 43B] The Assessing Officer, while processing the… Read More ...
Shalina Laboratories Pvt. Ltd. v. PCIT (Bombay High Court)
Bombay High Court: S. 226 : Collection and mode of recovery - Recovery of tax –Pendency of appeal before CIT( A) - Stay of demand – Non-speaking order– Application of mind – Principles of natural justice - Allowing the writ, the Court held that the order rejecting the assessee’s stay application was a non-speaking order passed without considering… Read More ...
Latest articles published (See all)
Final Order beyond Limitation Period: Approach of ITAT to Section 153(4) read with Sections 143(3), 144C and 144B
By Adv. Chandni Joshi: This paper considers the contentious issue of extending the statutory time limits under Section 153 to complete tax assessment through the DRP facility under Section 144C of the Income Tax Act. However, recent judgments of various tribunals as well as judgments of prominent high courts, such as the Madras, Bombay, and Delhi high courts, indicate… Read More ...
Section 80P(2)(d): Deduction of Interest on Statutory Investments with Cooperative Banks – An In-depth Legal Analysis
By Adv. Aaditya Bhatt: The Gujarat High Court has made a landmark decision on the matter, ruling that cooperative societies can satisfactorily claim tax deductions under Section 80P(2)(d) Income Tax Act for the interest income generated through their investments in cooperative banks. According to the court decision, cooperative banks, because they fall under the state cooperative societies Acts, fall… Read More ...
Right-Angled Input Tax Credit (ITC) Claim: How to Avoid GST Departmental Assessments, Mismatch Notices & Penalties.
By Rakesh Kushwah: Input Tax Credit (ITC) remains one of the most litigated and closely monitored areas under the Goods and Services Tax (GST) framework. With increasing reliance on system-driven matching, auto-generated statements such as GSTR-2B, and data analytics by tax authorities, incorrect or unsupported ITC claims frequently result in mismatch notices, reversals, interest demands, and assessments under… Read More ...