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Power to Grant Bail cannot be deployed as a Mechanism to Impose Sentence: Punjab & Haryana Govt grants Bail to GST Accused after 18 Months

While granting bail to an accused charged with offences under the Central GST Act, 2017, the Punjab and Haryana High Court has held that the

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Carbon Credit Income Exempted from Normal Income Tax Provisions and Book Profit: ITAT

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) comprising Shri Challa Nagendra Prasad, Judicial Member

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No Addition towards Anonymous Deduction If Identity of Donors is established: ITAT

If identity of donors is established U/s115BBC money received cannot be considered as anonymous donations

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Sale of Carbon Credit is capital receipt: ITAT

Income Tax Appellate Tribunal (ITAT), Mumbai bench consisting of Kuldip Singh, Judicial Member and Gagan Goyal, Accountant Member held that

Gagan goyalTaxscan adfreeAmolb kirtaneKuldip singhEssel mining industriesEssel mining industries limited industry houseTaxscan teamCarbon creditCapital receiptTax appellate tribunalJudicial memberAccountant memberEssel miningIndustries limitedIndustries limited industry house

Disallowance u/s 40(a)(ia) cannot be made when established that payee has offered Income on Interest payment made by Appellant: ITAT

Income Tax Appellate Tribunal (ITAT), Ahmedabad held that disallowance under Section 40(a)(ia) cannot be made when established

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