![GST Registration Cancelled Retrospectively Without Valid Reason: Delhi HC Modifies GST Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-GST-GST-Registration-Goods-and-Service-Tax-taxscan.jpg "GST Registration Cancelled Retrospectively Without Valid Reason: Delhi HC Modifies GST Order [Read Order]")
GST Registration Cancelled Retrospectively Without Valid Reason: Delhi HC Modifies GST Order [Read Order]
The Delhi High Court modified the order cancelling Goods and Service Tax ( GST ) Registration retrospectively without a valid reason. The court...
![PCIT has No Power to Consider Merits of Refund Application under Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Principal-Commissioner-of-Income-Tax-Merits-of-Refund-Application-Refund-Application-Income-Tax-Act-Kerala-High-Court-TAXSCAN.jpg "PCIT has No Power to Consider Merits of Refund Application under Income Tax Act: Kerala HC [Read Order]")
![Demand of GST under CGST Act due to Non-filing of GSTR 3: Kerala HC Dismisses Writ Petition by Premier Auto Sales [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-of-GST-under-CGST-Act-GST-Non-filing-of-GSTR-3-Kerala-High-Court-Dismisses-Writ-Petition-Kerala-High-Court-TAXSCAN.jpg "Demand of GST under CGST Act due to Non-filing of GSTR 3: Kerala HC Dismisses Writ Petition by Premier Auto Sales [Read Order]")
Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the partnership firm was considered a juridical person and mot ad natural person and cannot have...
![Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Cestat-Ahmedabad-Partnership-Firm-Juridical-Person-Partnership-Firm-is-Considered-Under-Section-241-of-the-Companies-Act-TAXSCAN.jpg "Partnership Firm is Considered as Juridical Person and Cannot have Relative defined u/s 2(41) of Companies Act: CESTAT [Read Order]")
Claim of Credit of TCS by Individual License holder can't be allowed when it has already been allowed to Partnership Firm: ITAT [Read Order]
The Indore bench of the Income Tax Appellate Tribunal (ITAT) held that the claim of credit of Tax Collected at Source (TCS) by individual license holders can’t be allowed when it has already been...
![Claim of Credit of TCS by Individual License holder cant be allowed when it has already been allowed to Partnership Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Claim-of-Credit-TCS-Individual-License-holder-Partnership-Firm-ITAT-TAXSCAN.jpg "Claim of Credit of TCS by Individual License holder cant be allowed when it has already been allowed to Partnership Firm: ITAT [Read Order]")
Excess Gold Jewellery Stock found during Survey Proceedings as Stock transferred from Proprietary Concern to Partnership Firm, not unexplained Investment u/s 69B of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai bench held that excess gold jewellery stock found during the survey proceedings as stock transferred from proprietary concern to partnership firm,...
![Excess Gold Jewellery Stock found during Survey Proceedings as Stock transferred from Proprietary Concern to Partnership Firm, not unexplained Investment u/s 69B of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Gold-Jewellery-Excess-Gold-Jewellery-Stock-Gold-Jewellery-Stock-Survey-Proceedings-Stock-transferred-Proprietary-Concern-Partnership-Firm-unexplained-investment-ITAT-taxscan.jpg "Excess Gold Jewellery Stock found during Survey Proceedings as Stock transferred from Proprietary Concern to Partnership Firm, not unexplained Investment u/s 69B of Income Tax Act: ITAT [Read Order]")
Income Tax Dept clarifies Issuance of Notice for Schedule 80P Deduction to Partnership Firms and LLPs not Claimed is Inadvertent Error
The Income Tax Department has provided clarification on the issuance of notices for the 80P Deduction to Partnership firms and Limited Liability Partnerships (LLPs) who have not yet made a claim for...
Partnership Firm not entitled to Tax Deduction on LTCG u/s 48(i) of Income Tax Act for Mortgaging Property as Collateral Security: ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that a partnership firm is not entitled to the tax deduction on Long-term capital gain (LTCG) under Section 48(i) of the Income Tax...
![Partnership Firm not entitled to Tax Deduction on LTCG u/s 48(i) of Income Tax Act for Mortgaging Property as Collateral Security: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Partnership-Firm-not-entitled-to-Tax-Deduction-on-LTCG-Income-Tax-Act-Tax-Deduction-on-LTCG-Mortgaging-Property-Collateral-Security-ITAT-Tax-Deduction-Partnership-Firm-taxscan.jpg "Partnership Firm not entitled to Tax Deduction on LTCG u/s 48(i) of Income Tax Act for Mortgaging Property as Collateral Security: ITAT [Read Order]")
Income Tax is not Leviable on Award received on Compulsory Acquisition of Agricultural Land of Partnership Firm: ITAT [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal (ITAT) held that Income Tax is not leviable on award received on the compulsory acquisition of the agricultural land of partnership firm. The...
![Income Tax is not Leviable on Award received on Compulsory Acquisition of Agricultural Land of Partnership Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Tax-Award-received-on-Compulsory-Acquisition-of-Agricultural-Land-of-Partnership-Firm-ITAT-Agricultural-Land-of-Partnership-Firm-Award-received-Agricultural-Land-Partnership-Firm-taxscan.jpg "Income Tax is not Leviable on Award received on Compulsory Acquisition of Agricultural Land of Partnership Firm: ITAT [Read Order]")
![Retired Partner Not Liable for Excise Duty Dues of Partnership Firm: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Retired-Partner-Not-Liable-for-Excise-Duty-Dues-Partnership-Firm-CESTAT-Excise-Duty-Dues-Retired-Partner-taxscan.jpg "Retired Partner Not Liable for Excise Duty Dues of Partnership Firm: CESTAT [Read Order]")