The Allahabad High Court dismissed Arun Enterprises’ writ petition, upholding the rejection of their service tax appeal due to significant delay and unavailability of condonation beyond statutory limits.
Allahabad High Court dismisses petition against time-barred GST appeal, reaffirming statutory limitations on condonation of delay and the non-applicability of the Limitation Act.
Allahabad High Court overturns GST registration cancellation due to non-application of mind and contradictory order, citing judicial precedents on reasoned orders.
ITAT Delhi rules in favor of assessee, upholding Section 10(38) LTCG exemption and rejecting ‘penny stock’ allegations due to lack of evidence and procedural flaws.
Delhi High Court dismisses revenue’s appeal in PCIT vs. RMG Polyvinyl (I) Ltd., upholding ITAT’s decision that reassessment was bad in law due to AO’s flawed reasoning.
ITAT Delhi nullifies reassessment and LTCG addition, emphasizing mandatory disposal of taxpayer objections and absence of concrete evidence in ‘penny stock’ allegations.
ITAT Chandigarh directs CIT to grant 12AA registration to Paramount Education Charitable Trust, overturning rejection based on Societies Act registration.
ITAT Mumbai clarifies tax treatment of goodwill from amalgamation, project expenses, future provisions, and Section 14A disallowances for Dosti Realty Ltd.
Gujarat High Court directs GST authorities to permit Screenotex Engineers to amend GSTR-1 for “deemed export” invoices, bypassing time restrictions due to inadvertent error.
Mumbai ITAT allows Vanguard Total International Stock Index Fund to set off STT-paid losses against non-STT gains, citing Calcutta High Court precedent and no hierarchy in Section 70.