9 Oct 2024 – aniltikotekar4sme.com

👌👌👌👌👌Granting opportunity to cross examine essential as addition based on 3rd party statement: ITAT Bangalore

Clipped from: https://taxguru.in/income-tax/granting-opportunity-cross-examine-essential-addition-based-3rd-party-statement-itat-bangalore.html Smt. Rekha Ganesh Vs ACIT (ITAT Bangalore) ITAT Bangalore held that granting an opportunity to cross examine essential when addition is made on

Clipped from: https://taxguru.in/goods-and-service-tax/intricacies-section-74-initiate-proceedings-gst-law.html Summary: Under GST law, Sections 73 and 74 of the CGST Act govern proceedings for unpaid or short-paid taxes, erroneous refunds, or wrongful

Clipped from: https://taxguru.in/chartered-accountant/importance-gift-deed-property-transfer.html Transferring wealth in the form of immovable property and or high value items as gifts is very common nowadays. However, many times transferor

Clipped from: https://taxguru.in/goods-and-service-tax/input-tax-credit-output-supply-exempt-supply-supply-rcm.html Summary: Input Tax Credit (ITC) rules, under Section 17 of the GST Act, address how credits should be managed when goods or services are

Clipped from: https://taxguru.in/income-tax/common-time-limit-gst-demand-notices-orders-fraud-misstatement.html Common time limit for issuing demand notices and orders, regardless of whether the case involves fraud, suppression, or willful misstatement under GST Introduction:

Clipped from: https://taxguru.in/income-tax/notices-issued-income-tax-portal-valid-service-notice-itat-chandigarh.html Chhering Tomdan Vs ITO (ITAT Chandigarh) ITAT Chandigarh held that since notices were issued through ITBA portal only it cannot be treated as

Clipped from: https://taxguru.in/income-tax/interpreting-reassessment-provisions-uoi-vs-rajeev-bansal-ors-sc.html Interpreting Reassessment Provisions – UOI vs. Rajeev Bansal & Ors – Civil Appeal No 8629 of 2024 (SC) The primary issue is whether

Clipped from: https://taxguru.in/goods-and-service-tax/personal-hearing-mandatory-section-754-passing-orders-allahabad-hc.html Summary: In the case of M/s. Eveready Industries India Limited v. State of UP, the Allahabad High Court addressed the requirement of personal hearings under

Clipped from: https://taxguru.in/income-tax/passing-ex-parte-order-merits-case-unjustified-matter-restored.html Ambika Prashad Vs ITO (ITAT Chandigarh) ITAT Chandigarh held that passing of an ex-parte order by CIT(A) without considering the merits of the

Clipped from: https://taxguru.in/income-tax/deduction-u-s-80p-2-d-interest-savings-bank-account-co-operative-bank.html Karumandurmedu MPCS Ltd Vs DCIT (ITAT Chennai) ITAT Chennai held that interest earned out of savings bank account maintained in a co-operative bank