1. Interest paid on the capital account of the partner to be allowed if it was borrowed to settle the debt of the partnership firm: ITAT
2. AO to verify whether assessee claimed TDS in any other AY before denying claim for non- reflection in Form 26AS: ITAT
3. No sec. 40A(3) disallowance on payment of electricity charges to public sector undertaking: ITAT
4. HC quashes order as assessee’s request for video conference hearing wasn’t considered by AO
5. ITAT remanded matter back to CIT(E) to consider amended memorandum and bye-laws of society for registration
6. No disallowance of deduction u/s 80GGA if approval to association was subsequently withdrawn: ITAT
7. HC condoned delay of 3 days in depositing arrears of tax as assessee dropped cheque in drop box within due date
8. No penalty proceedings if notice didn’t indicate which limb of sec. 271(1)(c) was trigged for initiating it: HC
9. Contractor can avail sec. 80-IA benefit if it undertook full responsibilities and risks for project execution: ITAT
10. Registration can’t be cancelled with retrospective effect just because assessee didn’t file return for 6 months: HC
11. One-time premium paid to Surat Municipal Corporation for renewal of lease of land is taxable under RCM: AAR
12. HC directs cancellation of GST registration to be effective from date of closure of business
13. HC quashed SCN as it was incapable of eliciting any meaningful response in absence of specific allegation
14. HC quashes penalty under Section 129(1)(b) for goods detained with proper e-invoice and EWB; directs penalty under Section 129(1)(a)
15. CBIC extends due date of GSTR-9 and GSTR-9C for several districts of Tamil Nadu: Notification
16. Due date for filing GSTR-3B for November, 2023 extended for several districts of Tamil Nadu: Notification
17. Dept. erred in denying ITC transited from pre-GST regime as Section 174(2)(e) preserves pre-GST legal actions: HC
18. Courts can’t modify arbitral awards on grounds that damages will be paid from the exchequer: SC
19. Regulatory intervention without evident competition hampers exhibitors’ autonomy: CCI SC upholds HC’s bail cancellation if cheque amount is not paid to creditor, imposes Rs. 5 Lakhs cost
20. CBDT has notified ‘Polavaram Project Authority’, ‘District Legal Service Authority Union Territory Chandigarh’, ‘Haryana State Board of Technical Education’ and ‘Karmayogi Bharat’ for the purposes of 10(46) of the Income-tax Act, 1961
CA Aman Rajput
