Judgements and Orders, Supreme Court and High courts of India

Can a business be exempted from TDS Deduction if refundable excess difference is submitted beforehand?

Poojitha Raam Vinay 18 August 2021 at 09:26

Does KAMCO come under bodies eligible to deduct TDS as per Section 51 of the CGST Act? If yes, since when can the TDS be deducted?

Posted in GST | 81 Views

Determination of place of supply u/s 97(2) of the CGST Act

Aishna Kukreja 18 August 2021 at 09:26

Liable to GST for the period from 1-7-2017 to 26-7-2018 and exempted from GST as per entry at SI No.10F

Posted in GST | 389 Views

Maintenance Charges of Courier Tracking Software, allowable as revenue expenditure and does not amount to Royalty

Bimal Jain 17 August 2021 at 14:51

In M/s. World Courier (India) Pvt. Ltd. v. The Assistant Commissioner of Income Tax, Circle- 7(1)(2), Bengaluru [ITA Nos. 1727, 1577/Bang/2017 dated August 11, 2021], M/s. World Courier (India) Pvt. Ltd. ("the Appellant") has filed an appeal against

Posted in Income Tax | 125 Views

Depreciation on Tenancy Rights allowable under the Income Tax Act

Bimal Jain 17 August 2021 at 14:51

In M/s Premier Book Company v. The Additional. C.I.T Circle- 30(1) New Delhi [ITA No. 5149/DEL/2014 dated August 11, 2021], M/s Premier Book Company ("the Appellant") has filed the current appeal challenging the order by the Commissioner of Income Ta

Posted in Income Tax | 150 Views

Disallowance on account of unexplained cash deposits

Poojitha Raam Vinay 17 August 2021 at 08:48

This appeal by the assessee is directed against the order dated 22.11.2017 passed by the Ld. CIT(Appeals)-5, Pune for the assessment year 2013-14.

Posted in Income Tax | 133 Views

Penalty levied u/s 27(1)(c) on account of disallowance of deduction u/s 35 of the Income-tax Act, 1961

Poojitha Raam Vinay 17 August 2021 at 08:48

These two appeals preferred by the Revenue emanates from the different orders of the Ld. CIT(Appeals)-1, Aurangabad dated 09.08.2019 for the assessment year 2014-15 .

Posted in Income Tax | 129 Views

Credit of TDS on excess amount reflected in Form 26AS

Poojitha Raam Vinay 17 August 2021 at 08:48

This appeal by the assessee is directed against order of Ld. CIT(A) dated 12/09/2017 and pertains to Assessment Year 2014-15.

Posted in Income Tax | 142 Views

Disallowance of claim of deduction by LIC, under Section 80G of the Income Tax Act 1961

Poojitha Raam Vinay 17 August 2021 at 08:48

By way of this appeal, the assessee-appellant has challenged the correctness of the order dated 27th March 2019, passed by the learned CIT(A) in the matter of assessment u/s. 143(3) r.w.s 147 of the Income Tax Act, 1961 (hereinafter referred to as ‘t

Posted in Income Tax | 136 Views

Disallowance of bogus purchase bills by the AO

Poojitha Raam Vinay 17 August 2021 at 08:48

This appeal by the Revenue is directed against the order Commissioner of Income Tax(Appeals)-45, Mumbai [in short 'the CIT(A)’] dated 24/10/2019 for the assessment year 2011 12.

Posted in Income Tax | 144 Views