ITAT condone the delay in appeal filing as delay was in e-filing & not on manual filing
Gemini Iron and Steel (P) Ltd. Vs ITO (ITAT Chennai) dated 02/11/2021
TDS not deductible on exempt supplementary rent – Section 10(15A)
InterGlobe Aviation Ltd. Vs JCIT (ITAT Delhi) dated 29/10/2021
Capital subsidy liable to be excluded from computation of book profit
Sunrise Biscuit Co. Pvt. Ltd. Vs ITO (ITAT Gauhati) dated 28/10/2021
SCN quashed by Bombay HC for allegedly availing inadmissible transitional credit as has been issued on an erroneous legal premise
Godrej & Boyce Mfg. Co. Ltd. Vs Union of India and Ors. (Bombay High Court) dated 29/10/2021
TDS under GST applicable if services not exempt from GST
In re Tukaram Pundalik Borade (GST AAR Maharashtra) dated 02/11/2021
Corporate Laws
Judgment debtor cannot raise objections to executions in installments: SC
Dipali Biswas & Ors. Vs Nirmalendu Mukherjee (Supreme Court of India) dated 05/10/2021
Beneficial scheme cannot run contrary to express terms of provisions
Union of India Vs Abhiram Verma (Supreme Court of India) dated 30/09/2021
Regards
Bipul Kumar
Business So Simple 