ITC not allowed when tax was paid by buyer along with invoice but GST registration of seller was cancelled and tax was not paid to the ex-chequer.
Jai Balaji Paper Cones v. Asst. Commissioner State Tax – [2023] 152 taxmann.com 690 (Madras).
Andhra Pradesh High Court upholds the vires of time limit for availing ITC prescribed u/s 16(4) of CGST Act. Time limit not violative of Art. 14, Art. 19(1)(g) and Art. 300-A of Constitution of India.
Thirumalakonda Plywoods v. Asst. Commissioner State Tax – [2023] 152 taxmann.com 640 (Andhra Pradesh).
Family relocation, children’s education and medical insurance in Indonesia sufficient to hold assessee resident of Indonesia.
Narinder Pal Singh v. ACIT – [2023] 152 taxmann.com 356 (Delhi – Trib.).
Sec. 2(15) – Charitable Purpose – Assessee – trust formed for limited purpose of managing statutory obligations in the form of gratuity payable to employees of parent trust would fall within the ambit of advancement of general public utility and, hence, its activities were to be considered as charitable as defined in section 2(15) and, accordingly, assessee was to be granted registration u/s 12AA.
ICRW Group Gratuity Trust v. CIT(E) – [2023] 152 taxmann.com 329 (Delhi – Trib.).
No section 194I TDS on lease rental received by unit of IFSC claiming deduction u/s 80LA.
Notification No. 57/2023, dated 1-8-2023.
CBDT notifies Form 3AF to be furnished by assessee claiming deduction u/s 35D.
Notification No. 54/2023, dated 1-8-2023.
Section 127 would apply only to those cases where there is a transfer of a case from one jurisdiction to other, and not a transfer of jurisdiction of assessee from one place to another.
Alliance Broadcasting (P.) Ltd. v. ACIT – [2023] 152 taxmann.com 292 (Madras).
ITAT directs AO to allow credit of tax deducted on sale of property even though buyer did not deposit it with the Govt. Revenue cannot deny TDS credit to assessee and only option left for revenue was to proceed against deductor by holding him to be assessee in default.
Rajesh Dadu v. DCIT – [2023] 152 taxmann.com 224 (Hyderabad – Trib.).
Sec. 143 – Scrutiny assessment – Scrutiny notice not valid if it is not issued as per CBDT’s instruction for selection of a case for assessment.
CIT v. Crystal Phosphates Ltd. – [2023] 152 taxmann.com 232 (Punjab & Haryana).