Allahabad HC sets aside penalty on goods in transit with valid tax invoice and E-Way Bill, citing improper reliance on suspended GST registration.
ITAT Bangalore remits Rs. 2.24 crore capital introduction issue to AO for fresh consideration, with costs and direction for submission of evidence.
ITAT Kolkata confirms statements recorded during surveys under Section 133A cannot justify additions without corroborating evidence. Learn more about this landmark decision.
Madras HC quashes entry tax orders, directing full compliance with Section 4 of the Entry Tax Act, allowing writ petitions in favor of the Assessee.
ITAT remits ₹46 lakh ex-parte income tax addition after assessment under sections 144 & 147, ruling no opportunity was given to adduce evidence.
ITAT Bangalore condones a 50-day delay and directs CIT(A) to reassess an appeal involving a deceased assessee’s TDS claims, ensuring substantial justice.
ITAT Chennai remands a case to CIT(A) for reassessment, allowing the assessee a fresh opportunity to substantiate ₹51.20 lakh cash credit under Section 68.
ITAT Chennai directs entire bank credits to be treated as business receipts under Section 44AD for income estimation. Cash deposit addition adjusted.
ITAT Chennai deletes addition of Rs.53.23 Lakh on cash deposits during demonetization and directs re-computation of income in Balu Vignesh case.
Kerala High Court quashes ITC denial under CGST Section 16(4), directing reconsideration in light of Section 16(5) notification. Fresh order mandated within 3 months.
