Madras High Court dismisses Tvl. M. Reddiapatti Industries Sales Society’s writ petition challenging a GST assessment, citing laches and the petitioner’s prior admission of tax liability in a reply.
The Madras High Court has remanded the tax case of Tvl. SKP Readymix to the Commissioner of Commercial Taxes, citing a lack of detailed discussion in the original order.
Mumbai ITAT has remanded a case involving TDS on charter plane payments, instructing the tax officer to re-examine the transaction nature and payee’s tax compliance.
The Allahabad High Court quashed a GST demand order, ruling that it must include relevant facts and decision basis, not merely refer to previous notices.
ITAT Rajkot remands Section 12AB and 80G appeals for reconsideration, citing a senior citizen’s unfamiliarity with online tax systems and reliance on a non-cooperative accountant.
ITAT Mumbai slams CIT(A) for dismissing appeal without hearing, restoring Gheverchand Rikhabchand Jain’s unsecured loan addition case to AO for fresh adjudication.
ITAT Rajkot rules Section 80P deduction for co-operative societies not deniable due to belated return filing under Section 139(4), remanding cases for re-examination.
Delhi CESTAT cancels Rs. 10 lakh penalty on Safewater Lines, noting that the basis for penalty confiscation of goods was already set aside.
ITAT Ahmedabad voids reassessment notice, stating if likely to escape income is below Rs. 50L after basic analysis, it’s barred by limitation under Section 149.
High Court holds reassessment invalid; share value difference on exchange for interest in a not-for-profit entity not taxable as perquisite under Section 2(24)(iv).