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.
Court emphasized that issuing a notice to a non-existent entity constitutes a jurisdictional defect, which Section 292B cannot cure.
Western economies, led by the USA, face a crisis marked by high debt, stagnating GDP, and inflation, shifting financial power to the East due to trade imbalances.
Himachal Pradesh HC upholds GST on mining royalty, rejecting petition based on overruled Supreme Court ruling
Given that the order under Section 148A(d) was not appealable, the court ruled that the petitioner had no alternative remedy and set aside the order.
