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Section 80GGC Bogus Political Donations: ITAT Ahmedabad Denies Tax Deduction
Section 80GGC Bogus Political Donations: ITAT Ahmedabad Denies Tax Deduction Facts and Issue of the Case The case titled Rajen Jayantilal Merchant vs. Assessment Unit (ITAT Ahmedabad) relates to the assessment year 2019-20 and revolves around the taxpayer’s claim of a deduction under Section 80GGC of the Income Tax Act, 1961. The assessee, an individual taxpayer, filed his income-tax return originally on 26 October 2019, declaring a total income of ₹8,25,580. Included in
alphatecconsultant
Dec 12, 20254 min read
Merely selling at lower than market prices does not justify scrutiny under Section 61 of CGST Act, unless sale is proven sham: High Court
In this case, the High Court adjudicated on a set of writ petitions involving the issuance of notices under GST. The core issue was...
alphatecconsultant
May 19, 20253 min read
ITAT Kolkata Partially Deletes ₹2.97 Crore Bogus Expense Disallowance – Key Legal Insights
Facts and Issues of the Case In the case of DCIT vs. Dhar Construction Company (AY 2018-19) , the tax authorities disallowed ₹2.97 crore ...
alphatecconsultant
Apr 8, 20252 min read
ITAT Hyderabad Upholds Section 68 Additions and Denies Section 80C Deduction
Facts and Issues of the Case The case involved Srinivasa Rao Bathini Warangal vs. Income Tax Officer (ITO), where the taxpayer faced...
alphatecconsultant
Apr 5, 20252 min read
CBIC Clarifies ITC Eligibility for Goods Under Ex-Works Contracts as per Section 16(2)(b) of the CGST Act
The Goods and Services Tax (GST) framework, established under the Goods and Services Tax Act, 2017, governs the input tax credit (ITC)...
alphatecconsultant
Jan 2, 20254 min read
GSTN Advisory: Changes in E-Way Bill and E-Invoice system from 01 Jan 2025
GSTN is pleased to announce that NIC will be rolling out updated versions of the E-Way Bill and E-Invoice Systems effective from 1st...
alphatecconsultant
Dec 19, 20242 min read


GST on E-commerce Transaction
Introduction E-commerce does not need any introduction to start with. However, the unique features of e-commerce transactions have always...
alphatecconsultant
Sep 11, 20205 min read


GST Due Dates in Sep.-2020 related to GST & Income Tax
Goods and Service Tax (GST) As we say hello to September amidst corona times, while hot summer is collapsing into fall and slowly...
alphatecconsultant
Sep 5, 20203 min read


GST on Commission and Brokerage
updated on 10 June-2020 GST registration applies to all commission and brokerage income irrespective of the turnover limits of the...
alphatecconsultant
Aug 27, 20206 min read


Authentication of Aadhaar number under the GST Act
The Central Board of Indirect Tax and Customs (CBIC) had issued a notification on 23rd March 2020, about Aadhaar authentication for GST...
alphatecconsultant
Aug 26, 20204 min read


Recent Changes in Income Tax Law
"Income Tax Policy Changes" - Announced by CBDT: 1. Income Tax New disclosures asked in the new ITR forms 1to7 are: 1. House ownership:...
alphatecconsultant
Aug 8, 20204 min read


Indian Prime Minister- Shri Narendra Modi talks about Income Tax of India
Have a look at the highlights from PM’s addressing: 1. The PM announced that under the transparent platform, faceless assessment and...
alphatecconsultant
Aug 8, 20201 min read
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