Section 271D Penalty Passed Beyond Limitation Quashed: ITAT Chennai
ITAT Chennai deletes ₹3 lakh section 271D penalty passed after the six-month limitation prescribed under section 275(1)(c).
JAO Section 148 Reassessment Remanded After Retrospective Amendment: ITAT Chennai
Mere Possession of Books Cannot Justify Preventive Detention: J&K&L High Court
Delhi HC Directs Biometric Aadhaar Authentication for Every GST Registration
Delhi High Court Directs One-Week Decision on Withheld IGST Refund
ITAT Agra Remands 80G Renewal Rejection for Verification of 5% Religious Expenditure
Gauhati HC Quashes Income Tax Prosecution After Assessment Order Was Set Aside
CBDT 20% Stay Demand Rule Cannot Replace Statutory Discretion: Telangana HC
Foreign Grant Route Cannot Defeat Section 195 TDS Obligation: Rajasthan HC
SC drops Rs. 363 crores GST Demand against Vodafone Idea Post-Merger
Biometric Aadhaar Authentication Mandatory for New GST Registrations: Delhi HC
Fraud Across Financial Years: Case for Bunched SCNs Under CGST Act
GSTAT Kolkata allows ITC refund where packing inputs bear higher GST rate than packaged tea
Chennai Air Cargo Streamlines Section 49 Storage Facility
Chennai Customs Excludes Specified Import Containers From Scanning
DRI Seizes Around 41 kg Foreign-Origin Gold Worth Rs. 62 Crore in Six Pan-India Operations; 24 Arrested
Delhi HC Refuses Unconditional Release of Gold Chain Amid Customs Dispute & 938-Day Delay
Later Registration Cannot Trigger Section 56(2)(vii)(b) Retrospectively: ITAT Mumbai
ITAT Mumbai deletes Rs.1.59 crore addition under section 56(2)(vii)(b), holding a 2007 property allotment could not be taxed using the 2013 registration date.
Battery Valuation Below Manufacturing Cost Cannot Support Transaction Value: Allahabad HC
CESTAT Allahabad upholds normal-period excise demand and interest but sets aside extended-period demand and Section 11AC penalties in Eveready case.
Section 54GB: ITAT Allows ₹1.48 Crore Startup Investment Deduction, Rejects ₹50 Lakh Cap
ITAT Mumbai allowed Rs.1.48 crore Section 54GB deduction, holding AO and CIT(A) findings contrary to material on record.
Author was Member of ICAI- Capacity Building Committee 2010-11 and ICAI- Committee for Direct Taxes 2011-12…
I am Delhi Delhi-based advocate specializing in tax litigation and advisory, especially to corporates. I represent…
Contributor on tax, GST and corporate-law developments.
