Clipped from: https://taxguru.in/income-tax/co-op-society-entitled-deduction-u-s-80p2d-respect-interest-received-co-op-banks.html Ishwar Bhavan Cooperative Housing Society Ltd Vs CIT(A) (ITAT Mumbai) By placing reliance on the co-ordinate Bench decision of this Tribunal in the
Day: April 19, 2023
👍👍👍Central Excise Act One year limitation not applies to Service Tax paid under Protest
Clipped from: https://taxguru.in/service-tax/central-excise-act-one-year-limitation-applies-service-tax-paid-protest.html Erweka India Vs Commissioner of Central Excise & ST (CESTAT Ahmedabad) The issue involved in the present case is whether the appellants refund
👍👍👍Clearance of two entities having same partners is to be clubbed for SSI exemption limit
Clipped from: https://taxguru.in/excise-duty/clearance-entities-partners-clubbed-ssi-exemption-limit.html Himalaya Equipments Vs C.C.E. & S.T. (CESTAT Ahmedabad) CESTAT Ahmedabad held that value of clearance of two entities having same partners are to
👍👍👍👍👍HC set aside Income Tax Notice issued & Order passed on dissolved LLP
Clipped from: https://taxguru.in/income-tax/hc-set-aside-income-tax-notice-issued-order-passed-dissolved-llp.html Lotus Law Partners LLP Vs ITO (High court of Delhi) Via this writ petition, a challenge is laid to notice dated 14.03.2022 issued under
👍👍👍👍👍Section 54 exemption cannot be denied for acquiring new house in wife’s name
Clipped from: https://taxguru.in/income-tax/section-54-exemption-denied-acquiring-house-wifes-name.html Income Tax Officer Vs Shri Julius (ITAT Chennai) ITAT held that acquisition of new house in wife’s name would not jeopardise Section 54
👍👍👍👍👍Section 75(4) U.P. GST Act is Mandatory, Even if no Demand in Writing for Hearing is made out: Allahabad HC Quashes Order
Clipped from: https://www.taxscan.in/section-754-u-p-gst-act-is-mandatory-even-if-no-demand-in-writing-for-hearing-is-made-out-allahabad-hc-quashes-order/269641/ By Aparna. M – On April 17, 2023 1:00 pm – 2 mins read In a significant case, the Allahabad High Court held that section 75(4) of
👍👍👍👍👍Delhi HC Set Aside Section 148A(d) Order Passed without Considering Reply of Assessee: Directs de novo exercise
Clipped from: https://www.taxscan.in/delhi-hc-set-aside-section-148ad-order-passed-without-considering-reply-of-assessee-directs-de-novo-exercise/269531/ The Delhi Bench of High Court has set aside the order passed under Section 148A(d) of the Income Tax Act 1961 as this
👍👍👍Madras HC sets aside Assessment Order passed violative of the Natural Justice Principle
Clipped from: https://www.taxscan.in/gst-madras-hc-sets-aside-assessment-order-passed-violative-of-the-natural-justice-principle/269735/ The Madras High Court set aside the assessment order passed under the Goods and Services Tax Act, 2017 which was violative of the