The Allahabad High Court ruled that minor discrepancies, like a single digit error in an e-way bill’s invoice number, do not warrant action under Section 129 of the CGST Act.
Delhi High Court quashes Section 201 TDS notice against Conner Institute, ruling no default when payee obtained a lower deduction certificate, highlighting the prerequisite for such notices.
CESTAT Kolkata held that revenue has not brought any cogent evidence towards foreign origin (Chinese Origin) of goods (fire crackers). Further, investigation and proceedings are also conducted in casual manner. Thus, order is set aside.
Supreme Court held that reopening of assessment under section 148 of the Income Tax Act for making a fishing inquiry without any live link or fresh material is not permissible under the law. Accordingly, notice u/s. 148 quashed and set aside.
The Delhi High Court directs tax authorities to process TDS credit for AY 2007-08 based on taxpayer-provided details when TRACES data is unavailable, upholding taxpayer rights.
ITAT Chennai has remanded a case concerning a co-operative society’s denied Section 80P deduction, citing a pending condonation petition for delayed ITR filing and a jurisdictional High Court precedent.
Cochin ITAT confirms additions against Sreepathy Trust for AY 2013-14 and 2016-17 due to insufficient evidence for cash credits under Section 68 of the Income-tax Act.
GST registration cannot be cancelled mechanically without taking into consideration the points in reply, statements and evidence recorded during verification: Allahabad HC
In a dynamic economy like India, taxation isn’t just about payment—it’s about strategic alignment with law to optimize profitability. GST and income tax laws are crafted not just to collect revenue, but to incentivize structure, influence behavior, and foster compliance.
Supreme Court reverses Telangana High Court’s order in a 53-acre land dispute, emphasizing the necessity of valid title and proven possession, amidst a complex history of land ceiling laws and disputed agreements.
