![Partnership Firm Losses Cannot be Added Back in Book Profit Calculation u/s 115JB:ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/08/13/500x300_2076409-partnership-firm-added-back-book-profit-itat-taxscan.webp "Partnership Firm Losses Cannot be Added Back in Book Profit Calculation u/s 115JB:ITAT [Read Order]")
Partnership Firm Losses Cannot be Added Back in Book Profit Calculation u/s 115JB:ITAT [Read Order]
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT ) ruled that partnership firm losses cannot be added back while calculating book...
![Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR [Read Order]](https://images.taxscan.in/h-upload/2025/08/05/250x150_2073176-income-tax-firm-partners-rule-86b-aar-taxscan.webp "Cumulative Income Tax Paid by Firm and Partners Not Eligible for Rule 86B Exemption: AAR [Read Order]")
![ITAT Remits matter back to AO as Assessee was denied Sufficient Time to Respond [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Remits-ITAT-Remits-matter-back-to-AO-taxscan.jpg "ITAT Remits matter back to AO as Assessee was denied Sufficient Time to Respond [Read Order]")
Notice issued u/s 148A(B) of Income Tax Act against dissolved Firm Is Invalid: Gujarat HC [Read Order]
In a recent case, the Gujarat High Court held that notice issued under section 148A(b) of the Income Tax Act, 19861 against dissolved firms is not valid. Section 148A(b) of the Income Tax Act, 1961,...
![Notice issued u/s 148A(B) of Income Tax Act against dissolved Firm Is Invalid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Gujarat-High-Court-Income-Tax-Section-148AB-of-Income-Tax-Act-Income-Tax-Act-Dissolved-firm-tax-notice-Taxscan.jpg "Notice issued u/s 148A(B) of Income Tax Act against dissolved Firm Is Invalid: Gujarat HC [Read Order]")
GST Demand on Rent-Free Canteen Facility: Madras HC sets aside Order, Remands for Reconsideration [Read Order]
In a recent ruling, the Madras High Court set aside the GST demand order issued on rent-free canteen facilities. The court remanded the matter for reconsideration as the submissions made by the...
![GST Demand on Rent-Free Canteen Facility: Madras HC sets aside Order, Remands for Reconsideration [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/GST-High-Court-GST-department-Madras-Canteen-Facility-court-Madras-HC-Madras-High-Court-GST-Madras-High-Court-taxscan.jpg "GST Demand on Rent-Free Canteen Facility: Madras HC sets aside Order, Remands for Reconsideration [Read Order]")
Dispute on Insolvency and Winding-Up of Partnership Concerning Partners Rights and Obligations is Arbitrable: Telangana HC [Read Order]
The Telangana High Court observed that the dispute on insolvency and winding-up of partnership concerning partners rights and obligations is arbitrable. The application under Section 11(6) of the...
Service Tax is leviable on Rent received by Individual assessee from a Property jointly owned: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal has held that service tax is leviable on rent received by an individual assessee from a property jointly owned. While...
![Service Tax is leviable on Rent received by Individual assessee from a Property jointly owned: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Service-Tax-Service-Tax-on-Rent-Individual-Assessee-taxscan.jpg "Service Tax is leviable on Rent received by Individual assessee from a Property jointly owned: CESTAT [Read Order]")
![Supply of Tree Pruners to Farmers is Exempt from GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/AAR-Karnataka-GST-Exemption-GST-exemption-on-tree-pruners-AAR-ruling-on-GST-exemption-GST-benefits-for-farmers-Taxscan.jpg "Supply of Tree Pruners to Farmers is Exempt from GST: AAR [Read Order]")
