Monthly Archive: April 2021

What to do when GST TRAN-1 was filed incorrectly? Click to get order-GUJARAT HIGH COURT on Mar 18, 2021.

What to do when GST TRAN-1 was filed incorrectly? Answer is given by the HIGH COURT OF GUJARAT in the case of PRECISION GASIFICATION SERVICES PVT. LTD. vs. UNION OF INDIA on Mar 18, 2021 PRECISION GASIFICATION SERVICES PVT. LTD….
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140(1), 140(1), Article 265, CGST, GST, GST TRAN-1

To take the benefit of section 54F, unutilized portion of the capital gain on the sale of property used for residence should be deposited before the date of furnishing the return of tax under Section 139 as mentioned in section 54(2). Therefore, Section 139 cannot be confined only to the provisions of the Section 139(1), but it includes all the sub section of Section 139. In the case of DIPAL SURESHBHAI PATEL vs. INCOME TAX OFFICER. ITAT AHMEDABAD on Apr 15, 2021. Section 54F, 139, 143(3), 54(2). In favour of the assessee. Ca BPMUNDRA

DIPAL SURESHBHAI PATEL vs. INCOME TAX OFFICER IN THE ITAT AHMEDABAD BENCH ‘C’ WASEEM AHMED, AM & MADHUMITA ROY, JM. ITA No. 387/Ahd/2018 Apr 15, 2021 Section 54F, 139, 143(3), 54(2) AY 2014-15 Decision in favour of: Assessee To take…
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139, 139(1), 139(4), 143(3), 54, 54(2), 54F