ITAT Bangalore held that CIT (A) dismissed the condonation application without considering the reasons stated by the assessee. Accordingly, matter remitted back to CIT (A) for denovo consideration of ...
Kerala High Court held that lessee is liable to deduct TDS u/s. 194-I of the Income Tax Act, however, there is a dispute for ownership of the property. Then, in such case lessee is directed to deduct ...
ITAT Delhi held that assessment order passed under section 201 (1) of the Income Tax Act beyond the prescribed time limit is liable to be set aside. Accordingly, appeal filed by the revenue dismissed.
Kerala High Court held that cancellation of GST registration due to submission of false details at the time of migration from VAT to GST is justifiable in law. Thus, order cancelling GST registration ...
ITAT Ahmedabad held that invocation of section 263 of the Income Tax Act not justifiable since PCIT expressed different view and the same amounts to second opinion. Thus, order passed u/s. 263 of the ...