In this guide, we’ll help foreign entities begin or expand their business in India by business registration for foreigners with the most suitable business option. Selection of the best business ...

ITO, the Ahmedabad ITAT addressed whether procedural delays in filing Form 67 could bar a taxpayer from claiming Foreign Tax Credit (FTC). The assessee filed a return of income for AY 2021-22 and ...

State of U.P. and Others, the Allahabad High Court addressed the cancellation of GST registration, emphasizing the need for ...

In the case of Manas Enterprises Vs State of U.P. & Others, the Allahabad High Court quashed the detention and penalty orders ...

The Jharkhand High Court reviewed the submissions and materials provided by both parties. Considering the absence of prior ...

During the hearing, the Assessee’s counsel argued that the depreciation should have been allowed since it had been accepted in both the preceding and succeeding years. In light of this, the ITAT ...

6. From the perusal of the aforesaid provision, it is apparent that the Commissioner can conduct the audit at such frequency and in such manner as may be prescribed. There is no embargo on conducting ...

Supreme Court addressed a petition filed by the Revenue challenging a High Court decision that quashed a penalty order under the Andhra Pradesh Value Added Tax (APVAT) Act, 2005. The High Court had ...

Despite these submissions being overlooked by the AO and CIT (A), the ITAT found the evidence substantial. The tribunal highlighted procedural lapses, including the non-consideration of relevant ...

The ITAT reviewed the appeal and noted that the CIT (A) had upheld the disallowance of the exemption, stating that they lacked the power to condone the delay in filing Form 10B. However, during the ...

In the case of Mayur Kanubhai Patel Vs Income Tax Officer (ITO), the Income Tax Appellate Tribunal (ITAT) Ahmedabad dealt with an appeal concerning Assessment Year (AY) 2018-19. The appeal was filed ...

2. In law and in the facts and circumstances in the case of the appellant, the Ld. CIT (A) has grossly erred in upholding addition of Rs. 7,58,826/ made in order passed u/s 143 (3) on account of ...