The ITAT’s order emphasizes the principle of natural justice, ensuring that the assessee has a fair chance to present his case. The appeal was allowed for statistical purposes, and the matter was ...
The ITAT acknowledged that the lack of response to the adjournment application resulted in a denial of the opportunity to be heard. The tribunal noted that allowing the assessee to present their case ...
In the case of Ahmedabad Municipal Corporation Vs Commissioner of Service Tax (CESTAT Ahmedabad), the tribunal addressed the ...
In the case of Subhash Sharma vs. ACIT, the ITAT Kolkata addressed issues concerning unexplained income from a mother-son financial transaction. The appellant had initially declared an income of ₹3,61 ...
The appellant argued that the cost of improvement was necessary for making the property livable and that relevant evidence, including ledger accounts, was presented to support the claim. However, the ...
Filling Schedules FSI, TR, and FA in the ITR demands very careful reporting of foreign income, tax credits, as well as ...
While PPF remains a strong choice for risk-averse investors seeking a safe and tax-efficient investment, SIPs emerge as the ...
Union of India & Others, the Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as ...
GST at the hand of M/s. Emcure is not leviable on the amount representing the employees’ portion of canteen charges which is ...
The Gujarat Appellate Authority for Advance Ruling (GST AAAR) addressed whether specially designed transformers supplied ...
AAAR concluded that mobilization advances are taxable upon receipt since they directly relate to the supply of services under ...
For the hiring of SPVs, the AAAR noted that the services were not used for making outward taxable supplies of the same ...