Introduction:In a significant legal development, the case of A.S. Rawat vs. Dawa Tashi (AIR 2023 Delhi 252) unfolded before the Delhi High Court on the 13th of March, 2023. This case, centered around a Right to Information (RTI) application filed by a non-citizen, sheds light on the intersection of citizenship rights and the accessibility of …
Continue reading “Landmark Delhi High Court Ruling Ensures RTI Access for Non-Citizens”
In a recent development, the Directorate General of Foreign Trade (DGFT) has issued Trade Notice No. 36/2023-24 dated December 26, 2023, announcing the extension of the deadline for the mandatory electronic filing of Non-Preferential Certificates of Origin (CoO) through the Common Digital Platform. The new deadline has been set for December 31, 2024. This decision …
In a significant move to enhance the efficiency and accessibility of Goods and Services Tax (GST) payments, the GSTN has expanded its network by welcoming two new banks – Karnataka Bank Limited and RBL Bank Limited. With these additions, the total number of banks facilitating GST payments has now reached an impressive 25, providing businesses …
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Introduction: In the intricate world of taxation, communication from the Income Tax Department can sometimes raise eyebrows and cause a bit of concern. Recently, some taxpayers have received notifications from the department regarding transactions they’ve made. Before you jump to conclusions or feel a wave of panic, let’s delve into what these communications mean and …
Introduction In a significant stride towards enhancing the ease of tax compliance, the Goods and Services Tax Network (GSTN) has recently unveiled a user-friendly feature that allows Goods Transport Agencies (GTAs) to file Annexure-V online through the GST Portal. This eagerly awaited functionality is specifically designed for newly registered GTAs opting for the Forward Charge …
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Introduction: The Income Tax Appellate Tribunal, Delhi Bench “C,” recently adjudicated the appeal in the case of Kunwar Ayub Ali against the order of the Commissioner of Income Tax (Appeals)-II, Noida. The appeal, filed against the assessment order dated 27.03.2015 under Section 147/148 for the Assessment Year 2009-10, raised substantial issues concerning jurisdiction and the …
Continue reading “Reopening assessment based on mistaken factual premises is unsustainable in law”
Introduction: In a significant development within the realm of income tax jurisprudence, the Income Tax Appellate Tribunal (ITAT), Delhi “A” Bench, comprising Shri Kul Bharat (Judicial Member) and Shri M Balaganesh (Accountant Member), rendered a noteworthy decision on April 17, 2023, in the case of Ajay Kumar Mishra vs DCIT. The appeal, originating from the …
Continue reading “Delay in Filing Form 67 will not disallow Foreign Tax Credit”
Introduction: In the dynamic realm of income tax proceedings, one case has caught our attention – ITA No. 6694/Del/2019. This appeal, brought forth by the taxpayer, challenges the order of the Commissioner of Income-tax (Appeals)-16, New Delhi, dated 26.06.2019, pertaining to the assessment year 2013-14. Let’s delve into the intricacies of this case and understand …
Introduction: In a recent development in the realm of income tax matters, the Income Tax Appellate Tribunal (ITAT) of Delhi Bench ‘E’ delivered a significant judgment on April 12, 2023. The case, involving M.A. Projects Private Limited and the Assistant Commissioner of Income Tax, Central Circle 13, revolved around the imposition of a penalty amounting …
Introduction Navigating the intricate web of income tax disputes, the Income Tax Appellate Tribunal (ITAT) in Delhi, comprising Shri Shamim Yahya, Accountant Member, and Ms. Astha Chandra, Judicial Member, recently deliberated on an appeal (ITA No.2299/Del./2018) for the assessment year 2011-12. The appellant, Navneet Dutta, challenged the order of the ld. CIT (Appeals)-21, New Delhi, …
Continue reading “Navneet Dutta vs ACIT, Circle 67 (1), New Delhi.”
