Madras High Court held that cases, wherein, investigation/ audit should have been conducted prior to 30.06.2019 the benefit under Sabkha Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] is not available.
The Karnataka High Court has dismissed the writ petition seeking a declaration that Section 16(4) of the CGST/SGST Act 2017 is unconstitutional. Petitioner granted liberty to challenge the respondent’s order in separate proceedings.
ITAT Mumbai held that addition u/s 115BBE of the Income Tax Act unsustainable as present case doesn’t involve invocation of any of the sections i.e. section 68, 69, 69A, 69B, 69C & 69D of the Income Tax Act.
ITAT Delhi held that difference between service tax return and the revenue was occurred due to the wrong exchange rate applied to export income transaction while filing the service tax return. Hence, mere mistake in the service tax return does not mean that the income of the assessee has been suppressed.
Calcutta High Court has directed authorities to release a tea consignment that was detained due to suspicions regarding a bogus E-Way Bill. The case entailed a mix-up with smuggled poppy seeds mislabeled as Ramdana seeds.
ITAT Amritsar held that the appeal order caused not maintainable for violation of section 249(4) of the Income Tax Act for non-payment of admitted tax. Accordingly, the appeal order u/s 250 is caused nullity which will be not maintainable before the Tribunal.
ITAT Ahmedabad sustained the addition on account of trading in penny stock of shell company as assessee failed to attain personal hearing inspite of various occasion.
A detailed review of ITAT Delhi’s decision in the Dr. Shyam Sunder Doda Vs ACIT case, underscoring the importance of confronting evidence to the assessee before making any tax additions.
CESTAT Ahmedabad grants relief to Sun Pharmaceuticals, allowing the remission of duty application on goods destroyed in a fire incident.
Delhi High Court quashes IT order under Section 148A(d) against Krishna Diagnostic, highlighting errors in property transaction allegations.
