![Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-High-Court-Delhi-HC-quashes-Order-Income-Tax-Act-Assessment-Notice-Non-Existent-Partnership-Firm-Partnership-Firm-taxscan.jpg "Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]")
Delhi HC quashes Order u/s 148A(d) of Income Tax Act and Assessment Notice Issued against Non-Existent Partnership Firm [Read Order]
A Division Bench of the Delhi High Court quashed the order under Section 148A(d) of Income Tax Act, 1961 and an assessment notice issued against...
![Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/GST-Registration-GST-Limitation-Allahabad-High-Court-cancelling-GST-Registration-Taxscan.jpg "Order cancelling GST Registration without any reason is invalid and not hit by Limitation: Allahabad HC [Read Order]")
![No Change in Ownership and Character of Transaction made in Individual Capacity by making entries in accounts of Partnership Firm: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Transaction-accounts-Partnership-Firm-ITAT-taxscan.jpg "No Change in Ownership and Character of Transaction made in Individual Capacity by making entries in accounts of Partnership Firm: ITAT [Read Order]")
![Remuneration and Share Profits received from Partnership Firm are not eligible for Deduction u/s 80IB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Remuneration-Share-Profits-Partnership-Firm-Deduction-ITAT-Taxscan.jpg "Remuneration and Share Profits received from Partnership Firm are not eligible for Deduction u/s 80IB: ITAT [Read Order]")
![Wrong claim of TDS would not amount to Penalty u/s 271: ITAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Wrong-claim-TDS-ITAT-penalty-Taxscan.jpeg "Wrong claim of TDS would not amount to Penalty u/s 271: ITAT quashes Penalty [Read Order]")
Provisions of ‘Deemed Dividend’ would not attract Loans and Advances out of Commercial Consideration and Business Expediency: ITAT [Read Order]
The income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the provisions of deemed dividend under section 2(22)(e) of the Income Tax Act, 1961 would not be applicable to loans and advances...
![Provisions of ‘Deemed Dividend’ would not attract Loans and Advances out of Commercial Consideration and Business Expediency: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Provisions-Deemed-Dividend-Loans-Advances-Commercial-Consideration-Business-Expediency-ITAT-Taxscan.jpg "Provisions of ‘Deemed Dividend’ would not attract Loans and Advances out of Commercial Consideration and Business Expediency: ITAT [Read Order]")
Non-Cooperation during Remand Proceedings: ITAT imposes Rs. 1000 Cost on Assessee, Directs Fresh Consideration of Matter [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore bench has imposed a cost of Rs. 1000 on a taxpayer for not cooperating with the assessing officer during remand proceedings and directed the...
![Non-Cooperation during Remand Proceedings: ITAT imposes Rs. 1000 Cost on Assessee, Directs Fresh Consideration of Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Non-Cooperation-Remand-Proceedings-ITAT-Cost-Assessee-taxscan.jpg "Non-Cooperation during Remand Proceedings: ITAT imposes Rs. 1000 Cost on Assessee, Directs Fresh Consideration of Matter [Read Order]")
![Partnership Firm not liable to Explain Source of Capital Introduced by Partners: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Partnership-Firm-Source-of-Capital-capital-Partners-ITAT-firm-Taxscan.jpg "Partnership Firm not liable to Explain Source of Capital Introduced by Partners: ITAT [Read Order]")
GST applicable Partner’s Property Rented Out to Partnership Firm for Business Purposes: AAR [Read Order]
The Authority for Advance Rulings (AAR), Chennai bench has held that GST is liable to be paid in respect of the properties rented out to the partnership firm by the partner to carry out the business...
![GST applicable Partner’s Property Rented Out to Partnership Firm for Business Purposes: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Partners-Property-Rented-Partnership-Firm-Business-Purposes-AAR-TAXSCAN.jpg "GST applicable Partner’s Property Rented Out to Partnership Firm for Business Purposes: AAR [Read Order]")
Gujarat HC refuses to approve Provisional Attachment of Goods, Stock when entire Stock have been pledged, Floating Charge has been created [Read Order]
The Gujarat High court has refused to approve provisional attachment of goods, stock when entire stock have been pledged, floating charge has been created. The writ applicant, Utkarsh Spat LLP is...
![Gujarat HC refuses to approve Provisional Attachment of Goods, Stock when entire Stock have been pledged, Floating Charge has been created [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Gujarat-HC-goods-stock-pledge-floating-charge-TAXSCAN.jpg "Gujarat HC refuses to approve Provisional Attachment of Goods, Stock when entire Stock have been pledged, Floating Charge has been created [Read Order]")
Difference between Assigning Share in Profit in Partnership Firm and Constituting Sub-Partnership: Gujarat HC quashes Provisional Attachment of Land [Read Judgment]
The Gujarat High Court while quashing the provisional attachment of land held that there is a difference Between Assigning Share in Profit in Partnership Firm and Constituting Sub-Partnership. ...
![Difference between Assigning Share in Profit in Partnership Firm and Constituting Sub-Partnership: Gujarat HC quashes Provisional Attachment of Land [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/02/Assigning-Share-In-Profit-Partnership-Firm-Sub-Partnership-Gujarat-HC-land-taxscan.jpg "Difference between Assigning Share in Profit in Partnership Firm and Constituting Sub-Partnership: Gujarat HC quashes Provisional Attachment of Land [Read Judgment]")