HRA Deduction allowed on Rent Paid to Wife : ITAT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’, NEW DELHI Abhay Kumar Mittal, Vs DCIT Before Sh. A. D. Jain, Vice-President Dr. B. R. R. Kumar, Accountant Member ITA No. 3385/Del/2019 Asstt. Year : 2013-14 Date of Pronouncement: 08.02.2022 ORDER Per Dr. B. R.… Read More »
No Penalty on Cash Received from Relatives: ITAT ITAT Bangalore DCIT/ACIT Vs Shri Sanjay Shenoy ITA Nos. 1220 & 1222/Bang/2016 27/10/2021 These are appeals filed by the Revenue against the common order dated 23/3/2016 of CIT(A)-1, Bengaluru relating to asst. years 2006-07 and 2008-09, insofar as it relates to imposition of penalty u/s 271D of… Read More »
Frame Rules for issue of Summon under GST Act : High Court Bombay High Court Shalaka Infra-Tech India Pvt. Ltd. Vs The Union of India Writ Petition No.1745 of 2022 21/02/2022 Writ petition has been filed by the petitioners on various grounds. In paragraph 4.6 of the petition, it is averred by the petitioners… Read More »
NO Disallowance if TDS deducted on commission paid to employee under Salaries HIGH COURT OF BOMBAY Principal Commissioner of Income-tax v. Indofil Industries Ltd. K.R. SHRIRAM AND AMIT B. BORKAR, JJ. IT APPEAL NO. 2027 OF 2017 DECEMBER 16, 2021 Akhileshwar Sharma for the Appellant. Harsh M. Kapadia for the Respondent. ORDER 1. The following questions of law are proposed in… Read More »
No deduction of Depreciation allowed if income Taxed u/s 44AD of Income Tax Act : ITAT IN THE ITAT ALLAHABAD BENCH ‘SMC’ Sudhakar Pandey v. ACIT, Mirzapur, U.P. VIJAY PAL RAO, JUDICIAL MEMBER IT APPEAL NO. 7 (ALLD) OF 2021 [ASSESSMENT YEAR 2014-15] DECEMBER 17, 2021 Ashish Bansal, Adv. for the Appellant. A.K. Singh, Sr. DR for the… Read More »
Date of Possession of Flat to be taken for Section 54F Relief : ITAT IN THE ITAT INDORE BENCH Yogesh Jhingan v. Deputy Commissioner of Income-tax-(Central) CHANDRA MOHAN GARG, JUDICIAL MEMBER AND MANISH BORAD, ACCOUNTANT MEMBER IT (SS) APPEAL NO. 100 (INDORE) OF 2017 [ASSESMENT YEAR 2010-11] OCTOBER 5, 2021 Sumit Nema, Sr. Adv., Gagan Tiwari and Piyus Prashar,… Read More »
Cancelled GST Should be revoked even if appeal not filed within time : High Court HIGH COURT OF MADRAS Tvl. Suguna Cutpiece Center v. Appellate Deputy Commissioner (ST) (GST) SARAVANAN, J. W.P. NOS. 25048, 25877 OF 2021 & 132, 134 OF 2022 & OTHERS JANUARY 31, 2022 By this common order, all the Writ Petitions are being… Read More »