Madras High Court sets aside an order against P. Godwin Prasanna, citing a violation of natural justice as notices were unserved. The case is remanded for fresh consideration, contingent on a ₹50,000 payment by the petitioner.
Delhi ITAT deletes ₹24 lakh unexplained expenditure addition on Hitesh Rohilla, citing lack of direct evidence linking alleged capitation fee payment to the assessee.
Madras High Court sets aside a tax assessment order against Quality Surgical Stores, citing violations of natural justice and GST Act for lack of personal hearing and time to respond.
Madras High Court restores a GST appeal dismissed for non-payment of pre-deposit, allowing the petitioner two weeks to comply due to inadvertence.
Kolkata ITAT rules corporate guarantee is international transaction but limits transfer pricing adjustment to 0.5% for Tega Industries, citing judicial precedent.
Delhi ITAT rules against Section 271(1)(b) penalty for non-compliance when the assessment is ultimately completed under Section 143(3) without additions.
The ITAT Ahmedabad restored Bhatt Mewada Brahm Samaj’s 80G application, deeming the rejection premature due to lack of opportunity for submission, highlighting a violation of natural justice.
ITAT Surat deleted a Section 271(1)(c) penalty against Gunjan Agarwal, ruling that an addition based on estimated income does not automatically imply concealment or furnishing inaccurate particulars.
The Madras High Court has directed tax authorities to consider a fresh representation from M.Sundarapandian regarding a pending income tax refund of Rs. 74,483 for AY 2016-17 within six weeks.
CESTAT Delhi ruled that rent paid by PSV Polymers Pvt Ltd to its directors is exempt from service tax under RCM, citing individual capacity and revenue neutrality, along with foreign agent commission.
