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GST: Advance Ruling cannot be sought after Receipt of Show-Cause Notice, rules Madhya Pradesh HC [Read Order]

A division bench of the Madhya Pradesh High Court has held that the authority for advance ruling (AAR) under GST cannot be sought after the...

No Estimation of Gross Profit without Rejection of Books of Account u/s 145(3): ITAT [Read Order]

No GST on Dried and Polished Turmeric, Classifiable as ‘Agricultural Produce’: AAAR [Read Order]

Goods Transport Business cannot Prove veracity of Expenses with Documents: ITAT deletes Disallowance...

Punjab & Haryana HC Upholds charging 3% on Total Turnover of Assessee providing Accommodation...

Penalty u/s 271 alone will not Stand after Deletion of 54F Disallowance: ITAT [Read Order]

The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) has held that penalty u/s 271 alone will not stand after deletion 54F disallowance. The appellant, Mihir Madhavrao Suryawanshi file his...

ITAT directs to adopt Peak Calculation Method to Compute Profit from Unaccounted Cash Sales and Remand matter back to AO [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal has directs to adopt peak calculation method to compute profit from unaccounted cash sales and remand matter back to AO The appellant, Himanshu...

SIDC eligible for S. 80IA Deduction in respect of Interest on Land Premium on Industrial Parks: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Dehradun bench has held that State Infrastructure & Industrial Development Corporation of Uttarakhand Ltd. (SIDC) is eligible for deduction under...

Assessee failed to provide Call Log Details to prove Telephone Expenses: ITAT upholds Disallowance [Read Order]

The Income Tax Appellate Tribunal (ITAT), Delhi bench has upheld an order disallowing telephone expenses claimed as business expenditure by on the ground that the assessee failed to provide call log...

Once Concessional Tax Rate and Form D was granted it cannot be taken back as it Violates Principles of Legitimate Expectation: Calcutta HC [Read Order]

The Calcutta High Court has held that once the concessional rate of tax and the certificate in Form D was granted it cannot be taken back as it violates the doctrine of legitimate expectation. The...

A Mistake would not disentitle Assessee from a Lawful Expenditure: ITAT [Read Order]

The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the assessee cannot be deprived off the expenditure which are legally eligible merely on the ground of a mistake committed...

Allahabad HC directs GST Dept. to Refund the Amount Unlawfully Collected along with Interest on Delayed Refund [Read Order]

The division bench of Allahabad High Court presided by Mr. Justice Surya Prakash Kesarwani and Mr. Justice Jayant Banerji has directs department to refund the amount unlawfully collected along with...

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