Delhi ITAT remands Tejasvi Bhalla’s Rs. 7 Cr income addition under Section 69 to AO, mandating verification of capital and stock balances for clarity.
ITAT Mumbai grants Goregaon Education Society tax exemption under Section 11, ruling that belated filing of Forms 9A and 10 is permissible if done before assessment, citing binding CBDT circulars.
Ahmedabad ITAT restores a trust’s 12AB registration application, ruling that rejection based solely on procedural lapse without examining genuineness violates natural justice.
The Delhi High Court has permitted Delhi Foils and Abinox Industries to file a single consolidated appeal against a common GST demand order, granting time for pre-deposit.
Kolkata CESTAT sets aside service tax demand on Maninder Singh, citing recipient’s payment under RCM and invalidity of demand based solely on Form 26AS.
Madras High Court set aside a GST liability order against Rethinasamy Gandhi for transportation services to TASMAC, citing failure to consider Reverse Charge Mechanism.
Madras High Court quashes GST interest levy on Tamil Nadu State Transport Corporation, citing technical issues and an existing balance in the electronic cash ledger.
The Kerala High Court ruled that an income tax assessment based on a DVO’s valuation cannot be revised under Section 263 without concrete material proving error.
Gauhati High Court sets aside GST demand in Phanidhar Borsaikia case, citing lack of proper show cause notice under CGST Act Section 73, relying on Construction Catalysers precedent.
ITAT Ahmedabad partially allows Vadilal International’s appeal, cutting the Section 14A disallowance for exempt dividend income from Rs. 15 lakh to Rs. 30,000.