The ITAT Delhi has directed the NFAC to apply the peak credit theory and allow set-off against agricultural income for unexplained cash deposits in the reassessment of Shakti Singh.
Kerala High Court rules in favor of Bhima Jewels, stating limitation period under KVAT Act applies to Section 25A proceedings, citing Joy Alukkas precedent.
The Allahabad High Court quashed a GST demand order against Unique Computer & Communication Shop for exceeding the show cause notice amount, citing a violation of Section 75(7) and lack of proper hearing.
The Guwahati High Court ruled that GST registration cancelled for non-filing returns can be restored if the assessee files pending returns and pays all dues, citing Rule 22(4) proviso.
Ahmedabad ITAT remands Naimishbhai Kantibhai Patel’s reassessment case for a fresh opportunity, citing non-compliance and imposing a Rs. 5,000 cost.
Delhi High Court orders Income Tax Department to grant full TDS credit to an NRI seller despite the buyer’s error in filing Form 26QB instead of Form 27Q.
High Court quashes rejection of SVLDRS application, clarifies eligibility requires tax quantification by 30 June 2019 under CBIC Circular and FAQs guidance.
Madras High Court directs Commercial Tax Department to decide adopted son R.K.Guru Hari Haara Suthan’s compassionate appointment application within six weeks.
Madras High Court dismisses Revenue’s appeal, ruling that a delay in filing Form 56F cannot deny Income Tax deduction under Section 10AA if the claim was made in the original return.
The Supreme Court criticized a common practice of offering money for bail then challenging conditions. It remanded a GST evasion case, stressing judicial process sanctity.
