Author Archive: admin

GST registration: को-ओनर जिसके नाम से बिजली का बिल है को GST Registration के लिए दूसरे ऑनर से एनओसी लेने की आवश्यकता नहीं है। FCA BPMUNDRA

FCA BPMUNDRA 9314501680 bpmundra2@gmail.com को-ओनर जिसके नाम से बिजली का बिल है को GST Registration के लिए दूसरे ऑनर से एनओसी लेने की आवश्यकता नहीं है। To get order kindly click the Link: 20250225 WTAX(L)_261_2024- GST registration, Form REG-01, Section…
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Cases Income tax

February 25, 2025

FCA BPMUNDRA 9314501680 bpmundra2@gmail.com क्या आयकर नोटिस 148 को इशू का नोटिस धारा 149 के अनुसार उस समय माना जाएगा जब वह नोटिस धारा 282 रूल 127 के प्रावधान के अंतर्गत प्रिसक्राइब्ड मोड ऑफ सर्विस पुरी की जाए। दिल्ली हाई कोर्ट ने 21 फरवरी 2025 मारुति सुजुकी की अपील को स्वीकार करते हुए धारा 148 में इशू नोटिस को इस आधार पर रद्द कर दिया कि नोटिस भले ही 31 मार्च 2016 को डिजिटल साइन हो गया लेकिन इश्यू 1 अप्रैल 2016 time barred होने के बाद को हुआ। Section 148, Section 282, Section 127, Section 149, time barred, notice, Delhi High Court, Quash, Quashed, Annulled

FCA BPMUNDRA 9314501680 bpmundra2@gmail.com क्या आयकर नोटिस 148 को इशू का नोटिस धारा 149 के अनुसार उस समय माना जाएगा जब वह नोटिस धारा 282 रूल 127 के प्रावधान के अंतर्गत प्रिसक्राइब्ड मोड ऑफ सर्विस पुरी की जाए। दिल्ली हाई…
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Cases Income tax

February 25, 2025

टीडीएस अमाउंट ज्यादा भर दिया है तो उसका रिफंड क्लेम करने के लिए जो सीबीडीटी ने 2 साल का लिमिटेशन पीरियड सर्कुलर से तय किया है के आधार पर आईटीओ रिफंड देने का मना नहीं कर सकता। यह सर्कुलर अल्ट्रा वायर्स दिल्ली हाई कोर्ट ने 31 जनवरी 2025 के फैसले में घोषित किया है। FCA BPMUNDRA

FCA BPMUNDRA 9314501680 bpmundra2@gmail.com Please click the link to get the order YVA31012025CW84442018_185003 सीबीडीटी सर्कुलर के आधार पर करदाता के रिफंड क्लेम करने की अवधि तय नहीं कर सकता। Section 9, 195, 9(1)(v)(b), 239, 119 OECD Model Tax Convention Circular…
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Cases Income tax

February 24, 2025

Rectify the filed GSTR-1 return in order to get ITC benefit

GST Audit for exporters are continue in all Rajasthan creating huge demand on various issue. It is high time to address these issues so that proper remedy may be available. RECTIFY THE FILED GSTR-1 RETURN IN ORDER TO GET…
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Central Goods & Service Tax Act 2017, GST TRAN-1, rectify in GSTR 1

January 3, 2025

Whether claim of exemption under section 54F is allowable for capital gain on sale of shares which was sold in lieu of plot and construction and thereafter assessee made further payment towards remaining construction. The permission of transfer of property was not obtained in the time period as available in section 54F. ITAT KOLKATA allowed the deduction u/s 54F in the case of Basabdutta Dutta v. ITO vide IT APPEAL NO. 868 (KOL.) OF 2023 [AY 2014-15] on dated 11.07.2024. FCA BPMUNDRA 9314501680

Cases Income tax

CASH DEPOSITED DURING DEMONETISATION PROPERLY RECORDED IN BOOKS. DISALLOWANCE DELETED FCA BPMUNDRA 9314501680

68, AY 2017-18, ITAT Raipur

Can AO made the addition ignoring the claim of the assessee that the cash withdrawn from the bank was available with the assessee for the deposit in the bank account?Section 69A

For full order kindly click here Can AO made the addition ignoring the claim of the assessee that the cash withdrawn from the bank was available with the assessee for the deposit in the bank account? Section 69A ITAT Ahmedabad…
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69A-Unexplained money, Ahmedabad Tribunal

October 2, 2023

Can invocation of revisionary jurisdiction u/s 263 by CIT is sustainable by holding the assessment order as erroneous and prejudicial to the interest of revenue in respect of issue which was not a reason for selection of the case for limited scrutiny?

ITA No. 627/PUN/2019-Assessment Year : 2014-15 INCOME TAX APPELLATE TRIBUNAL, PUNE “B” BENCH, PUNE Shree Samastha Gujarathi Samaj, V/s. The CIT (Exemption), Pune Assessee by : Shri Pramod Shingte, CA Revenue by : Shri Ajay Kumar Kesari, DR Date of…
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Cases Income tax

September 29, 2023

What would be the Consequences of an Order passed By IT Authority for not mentioning any DIN though DIN intimation letter was along with the manual order? FCA BPMUNDRA

What would be the Consequences of an Order passed By IT Authority for not mentioning any DIN though DIN intimation letter was along with the manual order? The Hon’ble CALCUTTA High Court confirm the order quashed by the ITAT…
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Cases Income tax

September 29, 2023

Decision on Loose Papers found during the Search Section 132

Friends recently ITAT Mumbai pronounced on 20.06.2023 in the case of Aurum Platz Private Limited Vs. DCIT allowing the relief to the assessee by deleting the addition on account of loose papers found. the document relied upon by the department…
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132, 132(1), 143(3), 14A, 153A, 2(14), 36(1)(iii), 69C, AY 2017-18, AY 2018-19, In Favour of Assessee, incriminating material, ITAT Mumbai, Loose papers