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Latest judgements uploaded (See all)
DCIT v. JM Financial Services Ltd. (ITAT Mumbai) (Third Member)
ITAT Mumbai: S. 73 : Loss in share trading-Speculation loss-Set-off-Not allowable against profit from F&O transactions-Arbitrage operations- Explanation to S.73 operates independently of S.43(5)-Speculative loss cannot be adjusted against F&O business income. [S. 28(i), 43(5)] The assessee, a stock broker, engaged in arbitrage operations, simultaneously purchased shares in the cash segment and sold them in the F&O… Read More ...
Provident Housing Ltd. v. UOI (Bombay High Court) (Goa Bench)
Bombay High Court (Goa Bench): Central Goods and Service tax Act , 2017 . S. 73 : Demands and recovery – Determination of tax - Joint Development Agreement – Real estate developer - Time of supply of service - Time of supply under Joint development agreement is governed by Notification 04/2018, i.e., on conveyance/allotment, not agreement date,-Any deposit obtained without… Read More ...
Anil Ramchandran Pillai v. NFAC (Bombay High Court)
Bombay High Court: S. 143(3) : Assessment- Appeal pending before CIT(A)-Writ- Alternate remedy-Writ petition not maintainable- Extraordinary jurisdiction-Not to be invoked when alternate statutory remedy is available- The Court directed CIT(A) to dispose of the appeals (both against assessment and penalty orders) within eight weeks. [S. 144B, 250, Art. 226] The assessee challenged the assessment order passed, demand… Read More ...
Latest articles published (See all)
CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025
By Ms. Neelam C. Jadhav Advocate: CORRESPONDING ANALYSIS OF PENALTY PROVISIONS UNDER THE INCOME TAX ACT, 2025 Read More ...
PUBLIC CHARITABLE TRUSTS AND PTEC IN MAHARASHTRA
By CA Anilkumar Shah: It is decided under 1. The Maharashtra State Tax on Professions, Trades, Callings and Employments Act, 1975, clearly that the trusts which do not carry out any business or trade etc. are not liable to pay the profession tax (PTEC) and cannot be forced, as the PT Act itself is not applicable to them. There… Read More ...
When the Portal Goes Beyond the Notified Form – The Curious Case of Form No. 35
By CA Milind Wadhwani: Recently, there has been considerable discussion within tax professional circles about significant changes observed while filing Form No. 35—the prescribed form for appeals before the Commissioner of Income-tax (Appeals) [CIT(A)]. In the author’s view, the additional details currently being sought through the e-Filing portal cannot be legally mandated unless and until a revised Form No.… Read More ...