Payment of advance salary to defeat purpose of demonetisation won't come under purview of benami transaction
G. Bahadur v. ACIT [2018] (PBPTA – AT) |
No capital gain tax on ‘Power of Attorney’ holder just because real owner didn’t file ITR: ITAT
Samir Trikambhai Patel v. ITO [2018](Ahmedabad - Trib.) |
Section 11(1)(a) Excess expenditure incurred in earlier years can be set off against income of subsequent year
DCIT (E) Vs Shree Bhartimaiya Memorial Foundation (ITAT Ahmedabad) |
Addition cannot be made by merely relying on 26AS
Mercury Car Rentals Pvt. Ltd. Vs DCIT (ITAT Kolkata) |
Standalone service of arranging accommodation in a hotel- ITC & Classification
AAR West Bangal (99) Advance Rulings (943) |
Late Fee U/s. 234E for TDS Default Committed prior to 01/06/15 not leviable: ITAT |
Extension of time period for filing of GST Tran-1
M/s Continental India Private Limited And Another Versus Union of India Thru Secy. And 3 Others |
Difficulty in filing e-return - problem in the portal - waiver of penalty |
Claiming Puja Expenses as Business Expenses |
Section 234E levying 'fee' for late filing of TDS statements
Bombay High Court |
CIT vs. Pashupati Nath Agro Food Products Pvt. Ltd
Allahabad High Court |
Expenditure on website is revenue in nature and is allowable
|
No TDS deductible on Tips received by Hotel Staff
EIH Ltd., Vs ITO (ITAT Delhi) |
No cessation of liability merely because amount is outstanding for several years
The Income Tax Officer Vs M/S. Vikram A. Pradhan (ITAT Mumbai) |
No penalty if there is bonafide belief
M/s Koramangala Club vs. ITO (Karnataka High Court) |
Brokerage not Deductible in Computing Income from House Property
Radiant Premises Pvt. Ltd vs. ACIT (ITAT Mumbai) |
Interest from surplus fund taxable as Income from Other Sources
M/s Himlayan Expressway Limited vs. ITO (ITAT Chandigarh) |
Non TDS deduction disallowance not sustainable if payee discharges his Tax Liability
Kurian Ulahannan Moothukuzhiyil vs. ITO (ITAT Ahmedabad) |
