ITAT Delhi quashes penalty under Section 271D as Section 153C assessment was declared void for lack of incriminating material, citing Supreme Court precedents.
ITAT Cochin remands case for fresh hearing after CIT(A) dismissed appeal without considering the explanation for a 30-day delay in filing.
ITAT Cochin remanded Baiju Kabeer’s case to CIT(A) for reassessment, citing lack of opportunity to explain cash deposits. Review the details of the judgment here.
Andhra Pradesh High Court grants anticipatory bail to accused in UPI fraud, benami, and hawala transactions case. Court cites precedent in similar cases.
Delhi High Court rules against retrospective GST registration cancellation in Grand Auto Capital case, citing lack of reasoning and prior notice.
ITAT Lucknow upholds denial of Section 54 exemption as investment in new property was made after the due date. Cites judicial precedents in support of ruling.
ITAT Chennai rules CSR donations to PM Relief Fund qualify for 80G deduction, overturning AO’s decision. Read key judicial precedents and tax law insights.
Madras High Court sets aside GST order against Kayram Builders citing principles of natural justice, directs reassessment with personal hearing opportunity.
Orissa High Court directs GST registration revocation if dues are cleared, following Mohanty Enterprises ruling. Read key insights from the case of Saroja Kumar Pani.
Andhra Pradesh High Court invalidates a GST assessment order due to the absence of the assessing officer’s signature, reinforcing procedural compliance in tax assessments.
