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CSR Expenses Can be Claimed under Section 80G: ITAT Mumbai
The ITAT Mumbai in a recent decision[1] clearly enunciated the tax treatment to CSR expenses under the IT Act, 1961. The ITAT held that while Explanation 2 to Section 37 disallows CSR expenses by way of… Read More »CSR Expenses Can be Claimed under Section 80G: ITAT Mumbai
Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
In a recent decision[1], a Division Bench of the Calcutta High Court has held that the adjudicating officer should consider the assessee’s explanation or defence before passing the adjudicating order that imposes penalty under Section… Read More »Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
Quoting DIN in Body of Communication is Mandatory: ITAT Chennai
The Income Tax Appellate Tribunal, Chennai (‘ITAT’) recently pronounced a decision[1] that strictly interpreted the CBDT’s Circular that all communication issued by the Income Tax Department relating to assessment, appeals, orders, statutory or otherwise issued on or after… Read More »Quoting DIN in Body of Communication is Mandatory: ITAT Chennai
‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
In a recent decision[1], the Delhi High Court heard an appeal from an order of the Income Tax Appellate Tribunal (‘Tribunal’) where the Tribunal had held that Section 69A, IT Act, 1961 was not applicable… Read More »‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC
In a crucial decision[1], the Uttarakhand High Court observed that every case of search and seizure of vehicles need not necessarily lead to imposition of penalties under Section 129, CGST Act, 2017. The High Court… Read More »Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC
Delhi High Court Orders Refund of Tax Paid Under Protest
In a recent decision[1] the Delhi High Court ordered that the tax paid by assessee under duress should be refunded. The High Court cited CBIC’s Instructions to reason that no recovery of tax dues can be… Read More »Delhi High Court Orders Refund of Tax Paid Under Protest
Cancellation of GST Registration Needs to be Accompanied by Reasons
Short Note In a recent decision[1], the Delhi High Court held that the cancellation of an assessee’s registration under GST cannot be done in an arbitrary fashion and needs to be accompanied by objective reasons. … Read More »Cancellation of GST Registration Needs to be Accompanied by Reasons
Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961
In a recent decision[1], the Delhi High Court clarified that the power granted to the Assessing Officer (‘AO’) under Proviso to Section 142(2C), IT Act, 1961 cannot be abdicated to a superior officer. Thus, the… Read More »Delhi HC Clarifies Powers of AO Under Section 142(2C), IT Act, 1961