The Court held that even though pre-deposit compliance was disputed, the appellate authority had decided the case on merits. Since the merit findings were not shown to be unreasonable, no interference was warranted.
The Court ruled that the petitioner must challenge the confiscation order through the statutory appellate process, deeming the order served on the date of the judgment and ensuring her right to a personal hearing.
The ITAT Hyderabad allowed claims for charitable expenditures after verifying vouchers and accounts, emphasizing that disallowances cannot be made without substantive evidence.
The analysis explains why all GST appeals relating to orders communicated before 1 April 2026 must be filed by 30 June 2026, despite the staggered filing schedule. It clarifies how Section 112 timelines, Rule 123, and the 2025 notification interact, offering a clear compliance roadmap.
The tribunal dismissed the revenue’s appeal, holding that the assessee was entitled to ₹2.36 crore deduction under Section 54F. Evidence showed only one residential property purchase, and farmhouse classification did not disqualify the claim.
Commission payments to agents were held genuine for AY 2013-14 and 2014-15. Tribunal directed deletion of disallowances as payments were backed by bank records, TDS, and recipient confirmations.
Delhi ITAT upholds CIT(A) order, ruling that only profit embedded in alleged bogus purchases can be taxed, not the full purchase value.
ITAT Delhi held that AY 2011-12 is barred by limitation under Section 153C as the deemed search year started only when documents were received in 2021, nullifying the reassessment and related penalties.
ITAT Delhi held that operating a primary school itself constitutes “education,” removing the need for CBSE or DOE affiliation for 12A registration under the Income Tax Act.
Liquidation is operationally and legally more complex than CIRP. Delays, missing records, low asset realisation, and statutory hurdles often impede timely closure.
