Aparna. M
![Delay in payment of employees’ contribution of ESI & PF to Government: ITAT upholds Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delay-payment-employees-contribution-ESI-PF-Government-ITAT-Disallowance-TAXSCAN.jpg "Delay in payment of employees’ contribution of ESI & PF to Government: ITAT upholds Disallowance [Read Order]")
Delay in payment of employees’ contribution of ESI & PF to Government: ITAT upholds Disallowance [Read Order]
The Income Tax Appellate Tribunal (ITAT) Bangalore bench observed that the assessee was delayed in the payment of employees' contribution to ESI and...
![Failure to respond to notice issued to produce required documents contemplated u/r 17A(2) of IT Rules: ITAT directs re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Failure-notice-IT-Rules-ITAT-readjudication-ITAT-directs-readjudication-taxscan.jpg "Failure to respond to notice issued to produce required documents contemplated u/r 17A(2) of IT Rules: ITAT directs re-adjudication [Read Order]")
![AO shall not disallow business loss incurred in share transactions without verifying documents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/AO-disallow-business-loss-share-transactions-documents-ITAT-TAXSCAN.jpg "AO shall not disallow business loss incurred in share transactions without verifying documents: ITAT [Read Order]")
![Tax Judgments of Supreme Court Annual Digest 2023 [Part 2]](https://www.taxscan.in/wp-content/uploads/2024/01/Supreme-Court-tax-decisions-Supreme-Court-Supreme-Court-Annual-Digest-Tax-Judgments-Annual-Digest-2023-taxsscan.jpg "Tax Judgments of Supreme Court Annual Digest 2023 [Part 2]")
![Tax Judgments of Supreme Court - Annual Digest 2023 [Part-1] - TAXSCAN](https://www.taxscan.in/wp-content/uploads/2024/01/Tax-Judgments-of-Supreme-Court-Annual-Digest-2023-Part-1-TAXSCAN-2.jpg "Tax Judgments of Supreme Court - Annual Digest 2023 [Part-1] - TAXSCAN")
Delhi HC directs to cancel GST registration on date of application filed seeking cancellation of registration [Read Order]
In a recent case, the Delhi High Court directed the cancellation of Goods and Service Tax (GST) registration on the date of the application filed seeking cancellation of the registration. The writ...
![Delhi HC directs to cancel GST registration on date of application filed seeking cancellation of registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-GST-registration-Delhi-HC-directs-to-cancel-GST-registration-cancellation-of-registration-taxscan.jpg "Delhi HC directs to cancel GST registration on date of application filed seeking cancellation of registration [Read Order]")
No assessment order can be passed in name of amalgamating company not in existence at time of issuance of notice: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that no assessment order could be passed in the name of the amalgamating company, which was not in existence at the time of the issuance...
Disallowance u/s 14A IT Act shall not be made when no exempt Income is earned by Assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that the disallowance under Section 14A of the Income Tax Act, 1961, should not be made since there is no exempt income earned by the...
![Disallowance u/s 14A IT Act shall not be made when no exempt Income is earned by Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Disallowance-IT-Act-Income-Itat-Mumbai-Income-Tax-Act-TAXSCAN.jpg "Disallowance u/s 14A IT Act shall not be made when no exempt Income is earned by Assessee [Read Order]")
Date of acquisition of property to be considered for computing capital gain: ITAT deletes addition [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that the date of acquisition of the property should be considered for computing capital gain. Thus, the bench deleted the addition made by...
![Date of acquisition of property to be considered for computing capital gain: ITAT deletes addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-35.jpg "Date of acquisition of property to be considered for computing capital gain: ITAT deletes addition [Read Order]")
Cancellation of GST registration will be in effect from closing date of firm: Delhi HC [Read Order]
In a recent case, the Delhi High Court, while allowing the writ petition, held that the cancellation of Goods and Service Tax registration would be effective from the closing date of the petitioner’s...
![Cancellation of GST registration will be in effect from closing date of firm: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/cancellation-of-GST-registration-GST-registration-Delhi-HC-taxscan.jpg "Cancellation of GST registration will be in effect from closing date of firm: Delhi HC [Read Order]")