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Tribunal held that rent expense differences cannot be taxed as unexplained expenditure without questioning the source. Matter remanded for verification of reconciliation and evidence.
The Court condoned a 70-day delay in filing Form 10B, holding that the minor delay was justified and denying exemption under Section 11 would cause genuine hardship.
The Court held that Input Tax Credit cannot be denied due to a bona fide filing error in TRAN-1 and directed authorities to reopen the portal for resubmission within a month.
ITAT Mumbai ruled that once the Assessing Officer is aware of a merger, assessment in the name of the amalgamating company is invalid and without jurisdiction.
ICAI and the Indian Army signed an MoU to integrate real-time UDIN verification via API, enhancing transparency, document authenticity, and fraud prevention in procurement processes.
The ROC imposed ₹2,00,000 on the company and ₹50,000 per officer-in-default for reporting board meetings before a director’s appointment date, emphasizing date-accurate disclosures in MGT-7.
ITAT Delhi held that Transfer Pricing Adjustment made by the revenue on account of administrative support services segment deserves to be deleted since services rendered are in nature of intra group services and not stewardship activity.
The Tribunal admitted insolvency proceedings after finding the corporate debtor in default of ₹1.6 crore despite notices and opportunities for repayment.
The Madras High Court upheld a reassessment order passed under Section 144 after the taxpayer failed to respond to Section 148 notices. The Court found no reason to interfere but permitted an appeal within 30 days.
The Gujarat High Court quashed a property attachment order, holding that the 2016 Benami Amendment Act applies only prospectively. The ruling relied on the Supreme Court’s finding that actions under the Act cannot cover transactions before 25 October 2016.
