ITAT Mumbai held that it is the duty imposed on the Assessing Officer to complete the rectification process within six months. Thus, by remanding the matter back to the file of Assessing Officer, it ...

This comprehensive analysis examines five most critical errors that plague GST filings, explores their underlying causes, and provides practitioners with actionable strategies for prevention and ...

Understand the GST implications of Joint Development Agreements (JDAs) in real estate, covering taxability of development ...

Tribunal directs full TDS credit for K. Venkatesan (HUF) on Rs. 10.5 Cr agricultural land sale. Overturns CPC/CIT(A) denial, citing Section 194IA and Rule 37BA ...

ITAT Jaipur remands Dhapi Devi Samiti's 12AB exemption case, condoning 250-day delay. Rules RPT Act registration not essential for IT Act ...

ITAT Ahmedabad deletes Section 56(2)(x)(b) addition for land purchase, citing prior co-owner's case where FMV difference was within 10% ...

Delhi ITAT grants BMW India a stay on tax recovery for AY 2016-17 after the company deposited 20% of the outstanding demand, noting past rulings on AMP ...

The Calcutta High Court upheld the ITAT's decision, ruling that the PCIT's revisionary powers under Section 263 were arbitrarily exercised as the AO had conducted due ...

IIM Sirmaur secures tax exemption registration after ITAT Chandigarh rules against denial based on a technical error in application, citing judicial ...

Calcutta High Court overturns GST registration cancellation for cryptic order and failure to consider multiple business address amendments. Case remanded for reasoned ...

Delhi High Court sets aside an Input Tax Credit demand of ₹2.8 crore against Genius Electricals due to natural justice violation, ordering a fresh ...

Allahabad High Court stays GST recovery on leasehold right transfers, citing Gujarat High Court precedent that such transactions are not subject to ...