Tax Guru44m
No Service Tax Penalty If Tax dues Paid Before SCN: CESTAT Ahmedabad
CESTAT observed that since the appellant recorded the transactions in its books and voluntarily paid the tax and interest ...
Tax Guru2h
Bombay HC Quashes Reassessment Order, Directs Assessment Unit to Act Wisely & Follow Law
In the case of Ugar Sugar Works Limited Vs ACIT, the Bombay High Court quashed a reassessment order passed by the Income Tax ...
Tax Guru1h
HC allows GST Registration cancellation Revocation on Filing Returns & Payment of Dues
2. Petitioner is a proprietorship firm who runs a business under the name and style of ‘Shailendra Singh Petitioner deals ...
Tax Guru1h
AP High Court Sets Aside GST Order for Missing DIN & Officer’s Signature
The petitioner was served with assessment orders in Form GST DRC-07, dated 07.06.2022, 07.06.2022 and 08.01.2022, passed by ...
Tax Guru1h
Central Excise Claims Not Secured Debt: NCLAT Delhi
NCLAT decisions, to emphasize that claims under Section 11E of the Central Excise Act and similar provisions are not ...
Tax Guru42m
IBC: Appeal Delay Beyond 15 Days Not Condonable – NCLAT Delhi
The NCLAT emphasized that under the IBC, strict adherence to the appeal timeline is necessary, and the tribunal has no discretion to extend the condonable period beyond 15 days. As a result, the ...
Tax Guru50m
Orissa HC Reduces Tax Deposit Requirement for GST Appeal Stay
Orissa High Court heard the petition filed by Gobinda Chandra Behera against the Commissioner of CT and GST concerning the order dated November 28, 2024, passed by the First Appellate Authority. The ...
Tax Guru58m
Section 12A Trust Registration Application cant be denied for Typo Error
The Tribunal set aside the CIT’s order and remanded the case for fresh adjudication, instructing the CIT to treat the application under the correct provision and assess it on merits. Additionally, ...
Tax Guru57m
Exemption Under Section 54F Allowed Even If Claimed Post section 148 notice
“When the assessee invests the entire sale consideration in construction of a residential house within three years from the date of transfer can he be denied exemption under section 54F on the ground ...
Tax Guru1h
Form 10-IE Filed, But Old Regime Return filed: ITAT Pune Rejects New Tax Regime Enforcement
JCIT (A) upheld the CPC’s action, stating that under section 115BAC, once the option for the new regime is exercised, it cannot be withdrawn for the current year, only for subsequent years. However, ...
Tax Guru1h
SC Quashes FIR Against Ex-Excise Commissioner, Cites Economic Factors in Asset Valuation Over 25 Years
In the case of Nirankar Nath Pandey Vs State of U.P. & Ors., the Supreme Court quashed an FIR lodged against the former Excise Commissioner, Nirankar Nath Pandey, under charges of possessing ...
Tax Guru2h
Applicability of Section 13(1)(b): ITAT Remands Trust Registration Case to AO for Re-examination
This appeal has been filed by the Assessee-trust against the order dated 19.02.2024 passed by the Commissioner of Income-tax (Exemption) Ahmedabad, (in short ‘the CIT (Exemption)’), rejecting the ...