Income Tax assessment order not valid if reply to show cause notice was not considered by National Faceless Assessment Centre (NFAC) : High Court HIGH COURT OF MADRAS N. Kannammal v. Assessment Unit, Income Tax Department, National Faceless Assessment Center KRISHNAN RAMASAMY, J. W.P. NO. 416 OF 2023 W.M.P. NO. 374 OF 2023 DECEMBER 12,… Read More »
GST order not valid if reply to SCN wasn’t considered by AO before passing demand order : High Court HIGH COURT OF MADRAS MakeMyTrip (India) (P.) Ltd. v. State Tax Officer SENTHILKUMAR RAMAMOORTHY, J. W. P. NOS. 96, 102, 104 OF 2024 & OTHS. W.M.P. NOS. 103, 104 OF 2024 AND OTHS. JANUARY 18, 2024… Read More »
NEW CHANGE IN CAPITAL GAIN TAX I SEC 54 & 54F INCOME TAX RETURN FILER AY 2024-25 I CA SATBIR SINGH
Penalty can’t be imposed for non filling up of Part ‘B’ of the e-Way Bill if there was no intention to evade tax : High Court HIGH COURT OF ALLAHABAD Roli Enterprises v. State of U.P. SHEKHAR B. SARAF, J. WRIT TAX NO. 937 OF 2022 JANUARY 16, 2024 Shubham Agrawal for the Petitioner. C.S.C. for the Respondent.… Read More »
Advisory on Payment through Credit Card (CC)/Debit Card (DC) and Unified Payments Interface (UPI) 19/01/2024 To facilitate the taxpayer registered under GST with more methods of payment, two new facilities of payment have now been provided under e-payment in addition to net-banking. The two new methods are Cards and Unified Payments Interface (UPI). Cards facility… Read More »
SECTION 43BH INCOME TAX APPLICABILITY TO TRADERS MSME PAYMENT I कया नहीं मिलेगा EXPENSES DEDUCTION ?
Order not valid if assessee was not put to notice about retrospective cancellation of GST registration : High Court HIGH COURT OF DELHI Een Een Sales Corporation v. Assistant Commissioner of Central Goods and Service Tax SANJEEV SACHDEVA AND RAVINDER DUDEJA, JJ. W.P.(C) NO. 331 OF 2024 CM APPL. NO. 1505 OF 2024 JANUARY 10, 2024 Pranay… Read More »
ROC Imposes Rs. 16.9 Lakhs Penalty on Company and MD for Non-reporting of MSME Dues and Non-filing of e-form MSME-1 Ministry of Corporate Affairs Registrar of Companies, Kerala & Lakshadweep First Floor, Corporate Bhawan , B.M.C. Road, Thrikkakara, Kochi — 682 021, Kerala. roc.ernakulam@mca.gov. ROC (K)/PC-03/Blissful/01/2023 Dated: 29.12.2023 BY RPAD/EMAIL To, Blissful Garments Private Limited… Read More »
Consider assessee’s Application for refund claim if problems was because of faulty GSTN portal : High Court HIGH COURT OF GUJARAT Dharmdeep Commodities (P.) Ltd. v. State of Gujarat BHARGAV D. KARIA AND NIRAL R. MEHTA, JJ. R/SPECIAL CIVIL APPLICATION NO. 4485 OF 2020 JANUARY 4, 2024 Uchit N Sheth for the Petitioner. PY Divyeshvar for the Respondent. ORDER Bhargav… Read More »
Allow assessee to withdraw 10% of amount required for filing appeal from frozen bank a/c : High Court HIGH COURT OF MADRAS Rathinavel Pandian v. Assistant Commissioner (ST) PUGALENDHI, J. W.P.(MD)NO. 27701 OF 2023 W.M.P.(MD)NOS. 23822 AND 23824 OF 2023 NOVEMBER 27, 2023 N. Viswanathan for the Petitioner. M. Sarangan for the Respondent. ORDER 1. This writ petition is… Read More »