Judgements and Orders, Supreme Court and High courts of India

This appeal is filed by the revenue/ ACIT, Circle-17(2), New Delhi against the order of the ld CIT(A)-6, Delhi dated 13.10.2017 for the Assessment Year 2011-12.

These two appeals filed by the assessee are directed against separate, but identical orders of the learned CIT(A)-5, Chennai dated 03.07.2017 and pertain to assessment years 2013-14 & 2014-15. Since, facts are identical and issues are common, for the

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 13, Chennai in ITA No. 01/CIT(A)-13/AY 2003-04 dated 01.12.2017 for the assessment year 2003-04. 

The assessee filed this appeal against the order of the Commissioner of Income Tax (Appeals)- 18, Chennai in ITA No. 290/16-17 dated 06.03.2018 for the assessment year 2013-14. 

This appeal filed by the assessee is directed against order of the learned CIT(A)-7, Chennai dated 28.06.2019 and pertains to assessment year 2013-14.

The assessee filed this appeal against the consolidated orders of the Commissioner of Income Tax (Appeals)- 9, Chennai, particularly against the order in ITA Nos.170/17-18 dated 31.07.2019 for the assessment year 2014-15. 

This is an appeal by the assessee against the order dt. 13/08/2019 of the Ld. CIT(A)-3 Ludhiana.

This is an appeal filed by the Assessee against the order of the Ld. CIT(A)-1, Chandigarh dt. 31/10/2019.

We have heard learned counsel for the parties. Initially, multiple issues were agitated before us, but eventually, we have confined our consideration only to one aspect of making the comprehensive scheme for optout.

The AAR, Gujarat in the matter of M/S I-Tech Plast India Pvt. Ltd. [Advance Ruling No. GUJ/GAAR/R/10/2021 decided on January 20, 2021] held that, Input Tax Credit ('ITC') in relation to Central Goods and Services Tax ('CGST') and State Goods and Serv