Amritsar Diocese of Believers Eastern Church v. Commissioner of Income-tax (Exemptions) – [2023] (Amritsar -Trib.) The assessed party was a philanthropic and religious trust established
Bangalore Metro Rail Corporation Ltd. v. DCIT – [2023] The company which was the subject of the investigation has 50% of its shares owned by
DLF Homes Panchkula Pvt Ltd. v. JCIT – [2023] The assessee was an Indian-incorporated business that specialized in real estate development. The assessee and the
CIT v. Paville Projects (P.) Ltd. – [2023] The assessee-company produces and exports shoes, clothing, and other goods. Family members were the company’s shareholders. The
Sterile India (P.) Ltd. v. Union of India – [2023] The petitioner worked as a pharmaceutical manufacturer. Because Part-B of the E-Way bill was not
Union of India v. HC Radha Fragrance – [2023] Orders for the provision of Pan Masala and chewing tobacco were given to the petitioner. The
Opportunity of hearing: Where assessee who was initially carrying out his business operations from Bhubaneswar had moved to Kolkata and had been filing returns there,
Sambhav Energy Ltd. v. ACIT – [2023] The company being an assessee is in the business of producing and selling electricity. Assessee claimed depreciation on
State of Jharkhand vs. Sidhi Vinayak Enterprises – 2023 The department conducted a search of the petitioner’s premises in search of inappropriate ITC availment. In
When an assessee included exempt income in her return as taxable income and the inaccuracy could not be rectified by filing a revised return because
Where SAIESF was established in the United States wholly and exclusively for charitable and educational purposes and was founded for the sole purpose of assisting
Smt. Maries Joseph v. DCIT – [2023] Assessee, a non-resident, submitted its return of income for the relevant assessment year. During the appropriate assessment year,
Surendra Babu Sabbineni v. DCIT – [2023] Assessee, a person, submitted a return of income for the appropriate assessment year. A search was done, and
GSTN Update According to section 2(62) of the 2013 Companies Act, a “One Person Company” is a company with a single member. Those registering as
GST Commissioner, CGST and Central Excise v. Anil Kumar – [2023] The petitioner was a street trader who wished to get a GST registration for
