2. Disallowance Under Section 40 (a) (ia): The main contention was that the AO failed to substantiate how Section 194C ...

The ITAT concluded that the service of notice under Section 148 was improper and did not meet statutory requirements.

In re Tamilnadu Generation and Distribution Corporation Limited (GST AAAR Tamil Nadu) The Appellate Authority for Advance ...

In the case of P. Venkatrayulu Vs Commissioner and Others, the Andhra Pradesh High Court adjudicated a dispute concerning a ...

In re Faiveley Transport Rail Technologies India Private Limited (GST AAAR Tamilnadu) The Authority for Appellate Advance ...

The Ministry of Finance, through the Central Board of Direct Taxes (CBDT), issued Notification No. 44/2024-Income-Tax on May ...

1. Nature of Service: The central issue was whether providing space on bus roofs for parcels constituted “Business Support Service” (BSS) under the Finance Act, 1994, or if it was merely a provision ...

The facts of the case indicate that the opposite party filed an application under Section 138 of the Negotiable Instruments Act (N.I. Act) against the applicant and his company, M/s Saraya Industries ...

Introduction: In a significant ruling, the Himachal Pradesh High Court dismissed an appeal filed by the Principal Commissioner of Income Tax (PCIT) against Milestone Gears Private Limited. The appeal, ...

The dispute between the Deputy Commissioner of Income Tax (DCIT) and Bytescale Technologies Pvt Ltd, as adjudicated by the Income Tax Appellate Tribunal (ITAT) in Mumbai, revolves around the ...

Allahabad High Court pertains to an appeal filed under Section 260-A of the Income Tax Act, 1961. The appeal arose from an order of the Income Tax Appellate Tribunal (ITAT), Varanasi Bench, which ...

The appellant referenced several case laws, including ITAT Mumbai’s order in Voltas Ltd. vs. ITO and the Punjab & Haryana High Court’s order in PCIT-Rohtak vs. Ram Kumar Duhan, to argue that Section ...