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Digest - Section 264—Revision under section 264—Maintainability—Loss on account of derivative transactions accepted as speculative loss by assessee
Anup Lakhmichand Anand v. CIT & Ors. 2022 TaxPub(DT) 3201 (Bom-HC)
Statutes - Extension of Time Limit for Compliance to be Made for Claiming any Exemption Under Section 54 to 54GB of the Income Tax Act,1961 (‘Act’) in View of the Then-Covid-19 Pandemic
Circular No. 1 of 2023, dtd. 6-1-2023 [F. No. 2251 4912021-ITA-1]
Digest - Section 10—Exemption for expansion—Issuance of eligibility certificate with retrospective effect—Allowability of
R.K. Stone Crusher v. State of Odisha & Ors. 2022 TaxPub(VAT) 215 (Ori-HC)
Digest - Section 29—Re-assessment—Whether passing of ex-parte assessment order without providing adjournment to assessee was valid—Validity of
Johnson Matthey Chemicals India (P) Ltd. v. State of U.P. & Ors. 2022 TaxPub(VAT) 312 (All-HC)
Digest - Section 6—Works contract—Discrimination between works contractor purchasing goods within State and outside State—Constitutional Validity
LG Electronics India (P) Ltd. v. State of Tamil Nadu 2022 TaxPub(VAT) 210 (Mad-HC)
Digest - Section 89—Recovery of tax—Demand not confirmed under old laws—Recover of tax under GST law
Mukesh D. Ramani & Ors. v. State of Maharashtra 2022 TaxPub(VAT) 315 (Bom-HC)
Digest - Section 61—Scrutiny of returns—ASMT 10 not issued before GST DRC-01—Violation of Principle of Natural Justice—Validity
Vadivel Pyrotech (P) Ltd. v. Asstt. Commissioner (ST) 2022 TaxPub(GST) 1639 (Mad-HC)
Statutes - Section 285BA—Statement of Financial Transactions —Addendum to Notification 2 of 2021 : Format, Procedure and Guidelines for Submission of Statement of Financial Transactions (SFT) for Interest Income (Abolishing of Limit of Rs 5,000)
Notification No. 1 of 2023, dtd. 5-1-2023 [DGIT(S)/ADG(S)-2/Reporting Portal/2021/180]
Digest - Section 23—Assessment—Claim not pleaded before assessing officer—Power of appellate authority to consider the claim
State of Maharashtra v. M.M. Sales Corpn. 2022 TaxPub(VAT) 313 (Bom-HC)
Digest - Section 73—Determination of tax—Time period of only 7 days given to file reply to show-cause notice—Validity
Sheetal Dilip Jain v. State of Maharashtra & Ors. 2022 TaxPub(GST) 1537 (Bom-HC)

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