![ITAT Reverses Addition made Solely based on Survey Statement u/s 133A without Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Pune-Addition-Made-Solely-Survey-Statement-Section-133A-Income-Tax-Act-Income-Tax-Appellate-Tribunal-taxscan.jpg "ITAT Reverses Addition made Solely based on Survey Statement u/s 133A without Corroborative Evidence [Read Order]")
ITAT Reverses Addition made Solely based on Survey Statement u/s 133A without Corroborative Evidence [Read Order]
The Pune Bench of Income Tax Appellate Tribunal ( ITAT ) reversed the addition made solely based on the survey statement under Section 133A of the...
![Deputy Commissioner can Block GST ITC under Rule 86A: Orissa HC rejects Petition Challenging Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-GST-ITC-GST-Under-Rule-86A-Input-Tax-Credit-TAXSCAN.jpg "Deputy Commissioner can Block GST ITC under Rule 86A: Orissa HC rejects Petition Challenging Jurisdiction [Read Order]")
![GST Appeals already filed in APL-01: Kerala State GST Department permits Manual Filing of APL-03 if Online Filing Fails [Read Notification]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-GST-Department-GST-Appeals-Manual-GST-Appeal-Filing-GST-manual-filing-TAXSCAN.jpg "GST Appeals already filed in APL-01: Kerala State GST Department permits Manual Filing of APL-03 if Online Filing Fails [Read Notification]")
![Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Short-Term-Capital-Gain-Assessment-Property-Acquisition-Original-Allotment-ITAT-Overturned-Capital-Gain-taxscan.jpg "Original Allotment Date Applies to Property Acquisition: ITAT Overturned Short-Term Capital Gain Assessment [Read Order]")
Doctrine of In Pari Materia: An Analysis of Cross Empowerment and Bifurcation of Powers in the GST Regime
‘ In pari materia ‘ is a Latin Legal term that means ' on the same subject or matter ' or ' in a similar case. ' This term originated from Roman Law from a very ancient period and is being...
Unaware of Cess Liability During Early GST Implementation Period: Madras HC orders Personal Hearing on 15% Pre-deposit [Read Order]
The Madras High Court ordered the Personal Hearing as demanded by the petitioner on 15% Pre-deposit condition in matter of unaware of cess liability during the initial period of the GST...
![Unaware of Cess Liability During Early GST Implementation Period: Madras HC orders Personal Hearing on 15% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-HC-Implementation-period-initial-period-of-gst-Predeposit-TAXSCAN.jpg "Unaware of Cess Liability During Early GST Implementation Period: Madras HC orders Personal Hearing on 15% Pre-deposit [Read Order]")
Deduction u/s 80 IA of Income Tax Act not available only to Persons Executing Works Contract: ITAT rejects Deduction Claim [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) rejected the claim of deduction under Section 80 IAÂ Â of the Income Tax Act, 1961 stating that it is not available to individuals engaged...
![Deduction u/s 80 IA of Income Tax Act not available only to Persons Executing Works Contract: ITAT rejects Deduction Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Deduction-Income-Tax-Act-Works-Contract-ITAT-Deduction-Claim-taxscan.jpg "Deduction u/s 80 IA of Income Tax Act not available only to Persons Executing Works Contract: ITAT rejects Deduction Claim [Read Order]")
Relief to APL Apollo Tubes: Madras High Court Quashes GST Order Over Lack of Specific Reasons for ITC Denial [Read Order]
The Madras High Court granted relief to the APL Apollo tubes by quashing the Goods and Services Tax ( GST ) order over lack of specific reasons for the denial of Input Tax Credit ( ITC ) and...
![Relief to APL Apollo Tubes: Madras High Court Quashes GST Order Over Lack of Specific Reasons for ITC Denial [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Relief-to-APL-Apollo-Tubes-APL-Apollo-Tubes-Madras-High-Court-GST-Order-taxscan.jpg "Relief to APL Apollo Tubes: Madras High Court Quashes GST Order Over Lack of Specific Reasons for ITC Denial [Read Order]")
Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT ) dismissed the appeal as the jurisdiction challenge of the assessing authority was not filed within one month as per Section 124(3) of...
![Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Bangalore-Income-Tax-Assessing-Authority-taxscan.jpg "Jurisdiction Challenge of Assessing Authority shall be filed within 1 Month as u/s 124(3) of Income Tax Act: ITAT dismisses Appeal [Read Order]")
