The ITAT Chennai, in the case of T. Radhakrishnan Vs ITO, ruled a ₹8 lakh cash deposit was from the sale of casuarina trees, not unexplained income, and deleted the tax addition.
The Income Tax Appellate Tribunal (ITAT), Ranchi, partly allowed Pato Builders’ appeal for AY 2012-13. The tribunal confirmed the addition of share application money for nine investors for whom no details were provided, but reduced the estimated disallowance on other expenses.
Gauhati High Court directs GST authorities to consider the restoration of a cancelled GST registration, even after the 270-day limitation period, provided the taxpayer furnishes all pending returns and pays dues, interest, and late fees.
The Madras High Court blocked criminal prosecution against Jurassic Refiners & Jewels, ruling the underlying customs duty evasion allegation, which stemmed from the duty-free gold scheme, was dismissed on merit by the Telangana High Court.
Jharkhand High Court set aside an order disallowing Rs. 30.29 lakh in Input Tax Credit (ITC) for the period 2018-19. Court quashed order because a new provision, S. 16(5) of CGST Act (inserted by Finance Act, 2024
The ITAT Jodhpur condoned a 163-day delay and restored a trust’s applications for provisional and permanent registration. The court found that the initial denial was due to the lack of a state trust registration certificate, which the trust has since obtained
The ITAT Ranchi has remanded the case of Pravin Engineering Pvt. Ltd. back to the Assessing Officer. The company’s claim that a ₹11.36 lakh directors’ commission was incorrectly reported as a dividend was not considered by the lower authorities.
The Calcutta High Court dismissed a writ petition by GSPS Developers Private Limited challenging the attachment of its bank account under the GST Act.
The ITAT Mumbai has set aside a tax order, remanding the ₹1.1 crore unexplained property investment case of Rajesh Laxmichand Jain back to the Assessing Officer for fresh review, citing procedural errors.
The Uttarakhand High Court’s recent judgment in the Puran Singh case sets a clear precedent for the revocation of GST registrations cancelled due to non-filing of returns.
