2022-TIOL-884-ITAT-PUNE

Suryakant Dnyaneshwar Katale Vs Pr.CIT

Whether on issue of advances from customers order passed by PCIT u/s 263 is barred by limitation - YES : ITAT

- Assessee's appeal allowed: PUNE ITAT

2022-TIOL-883-ITAT-DEL

VCI Hospitality Ltd Vs DCIT

Whether on failure of assessee to demonstrate that required TDS is deducted and deposited with appropriate authorities, addition u/s 40(a)(ia) is rightly upheld by CIT(A) - YES : ITAT

- Assessee's appeal dismissed: DELHI ITAT

2022-TIOL-882-ITAT-MUM

ACIT Vs Manohar Packaging Pvt Ltd

Whether fact that taxpayer deducted tax at source on commission payment and both parties are falling under maximum marginal rate of tax, does not satisfy requirement of reasonableness of expenditure qua services alleged to be received by assessee - YES: ITAT

- Case remanded: MUMBAI ITAT

2022-TIOL-1103-HC-KAR-GST

Ashoka Buildcon Ltd Vs UoI

GST - Petitioner is registered and availed transitional credit through TRAN-1 by uploading the same on the web portal -However, a mistake was committed while uploading the necessary details and the petitioner sought to rectify the same - In the meantime, the web portal was closed because of which the error could not be rectified, hence the present petition.

Held: Similar matters we reconsidered by the Apex Court - 2022-TIOL-57-SC-GST ] and the GSTN is directed to open the common portal for filing forms concerned for availing transitional credit through TRAN-1 and TRAN-2 for two months w.e.f 01.09.2022 to 31.10.2022 - Counsel for Revenue does not dispute the above position of law as laid down by the Supreme Court and there is no reason why the benefit should no tenure to the benefit of petitioner - Petitioner is permitted to revise/correct/amend TRAN-1 details filed by it with the respondent between 01.09.2022 to 31.10.2022 and the respondent authorities shall consider the same in accordance with law - Petition is disposed of: High Court [para 4]

- Petition disposed of: KARNATAKA HIGH COURT