Judgements and Orders, Supreme Court and High courts of India

M/s SAP Labs India Private Limited , Bangalore Deputy Commissioner of Income Tax Circle-6(1)(1), Bangalore

Guest 04 August 2021 at 10:26

Present appeal has been filed by assessee against the final assessment order dated 31/01/2017 passed by Ld. DCIT circle 6 (1) (1), Bangalore for assessment year 2012-13 on following grounds of appeal:

Posted in Income Tax | 206 Views

Accepted Department's apology and recalled CBI inquiry over Department's automated mail

Bimal Jain 03 August 2021 at 15:01

In Three C Homes Pvt. Ltd. v. Assistant Commissioner of Income Tax [ W.P.(C) No.5912/2021 July 28, 2021 and C.M.No. 22539/2021 decided on July 28, 2021], Assistant Commissioner of Income Tax ("the Respondent") filed an application for modification/ r

Posted in Income Tax | 131 Views

Can insistence of cash payment by vendors be considered a necessity for reversal of disallowance by Ld.CIT(A)?

Guest 03 August 2021 at 09:57

Present appeal has been filed by assessee against order dated 20/06/2018 passed by the Ld.CIT(A)-6, Bangalore for assessment year 2013-14 on following grounds of appeal:

Posted in Income Tax | 118 Views

Appellant denies the liability to pay interest u/s 234B and 234C of the Income Tax Act, 1961

Guest 03 August 2021 at 09:57

Present appeal has been filed by assessee against order dated 22/02/2019 passed by the Ld. CIT (A), Mysore on following grounds of appeal:

Posted in Income Tax | 131 Views

Denial of exemption u/s 80P(2)(d) in respect of interest income earned from Co-operative banks

Guest 03 August 2021 at 09:57

These are appeals by the assessee against two orders both dated 29.11.2019 of CIT(A)-5, Bengaluru, relating to Assessment Years 2015-16 and 2016-17.

Posted in Income Tax | 205 Views

Can deduction u/s 80P be denied because the assessee has admitted Nominal Members?

Guest 03 August 2021 at 09:57

This is an appeal by the assessee against the order dated 06.01.2020 of CIT(A), Mangaluru, relating to Assessment Year 2016-17.

Posted in Income Tax | 156 Views

Requirement of explanation of every day’s delay in filing the appeal does not mean that a pedantic approach should be taken, says ITAT

Guest 03 August 2021 at 09:56

The assessee filed early hearing petition dated 12.7.2021 seeking early hearing of the appeal. During the course of hearing this petition, we noticed that the issue in dispute is with regard to condonation of delay by the CIT(Appeals) due to which he

Posted in Income Tax | 152 Views

Capital Gain deduction cannot be denied merely on because of non-registration of conveyance deed

Bimal Jain 03 August 2021 at 08:47

In ITO, Ward 32(4), New Delhi v. Smt. Swati Oberoi [ITA No. 4150/Del./2018 decided July 30, 2021], ITO, Ward 32(4), New Delhi ('the Appellant') sought an appeal to set aside the order dated March 23, 2018 ('the Impugned Order') passed by the Commissi

Posted in Income Tax | 130 Views

Transfer of unutilized ITC in GST cannot be denied on account of technical glitches

Bimal Jain 03 August 2021 at 08:47

The Hon’ble High Court of Kerala in case of Union of India & Ors. v. M/s Merchem India Pvt. Ltd. [W.A. No. 570 of 2021, dated July 05, 2021] dismissed an appeal filed by the Revenue Department against the judgment passed by the Single Judge providing

Posted in GST | 156 Views

Tertiary Treated water is purified water taxable @18%

Bimal Jain 03 August 2021 at 08:35

In M/s. Nagpur Waste Water Management Pvt. Ltd. [GST-ARA-65/2020-21/21-22/B-35 dated July 27, 2021], M/s Nagpur Waste Water Management Pvt. Ltd. ('the Applicant') seeked an advance ruling on taxability of 'Tertiary Treated Water' ('TTW') supplied by

Posted in GST | 127 Views