CBDT outlines parameters for compulsory income tax scrutiny for FY 2025-26, including survey, search & seizure cases, registration cancellations, recurring additions, and specific tax evasion information.
Delhi High Court mandates consolidated adjudication for Westan Electrical Appliances’ customs duty dispute, aligning multiple import bills under a single show cause notice.
ITAT Delhi dismisses revenue appeal, upholding the quashing of reassessment proceedings against Vishal Gold & Precious Stones due to ‘borrowed satisfaction’ and lack of a ‘live link’ to the assessment year.
Delhi High Court rules Income Tax’s CPC cannot repeatedly rectify intimations under Section 143(1)(a) after initial rectification, remanding a case for review.
J&K High Court orders conditional GST registration restoration for Jan Mohammad Wani, following Sheikh Mohammad Yousuf precedent. Compliance with tax filings and payments mandated within two weeks.
Delhi High Court rules previous year losses are not included in “tax effect” calculation under CBDT circular for appeal thresholds, dismissing Revenue’s appeal.
The charges paid by the Assessee’s customers are for availing services, which the Assessee provides by using its proprietary equipment and other assets. No part of its equipment or IPRs are alienated by the Assessee in favour of its customers for their use.
Understand Interlocutory (IA) and Miscellaneous (MA) Applications before GSTAT, including their differences, filing procedures, and fees.
Mumbai ITAT quashes reassessment for Sonali Dharmendra Mhatre, ruling it time-barred under Section 149(1)(b) as the escaped income was below the Rs. 50 lakh threshold.
Pune ITAT remands Mangala Foundation’s 12AB and 80G applications to CIT (Exemption) for fresh consideration due to procedural issues and CA’s unavailability.
