The Tribunal ruled that purchases cannot be treated as bogus merely because suppliers did not reply to Section 133(6) notices. When books are audited, evidence is produced, and sales are accepted, disallowance under Section 69C is unsustainable.
The Tribunal ruled that cash deposited during demonetisation came from genuine business sales already offered to tax. It held that taxing the same amount again under Section 68 and Section 115BBE would amount to impermissible double taxation.
This analysis examines whether charging women more for similar goods and services violates equality principles under Indian law. It highlights how gender-based pricing may amount to unfair trade practice under consumer protection norms.
The court held that ITC cannot be denied solely due to delayed return filing when statutory amendments retrospectively permit such credit. The matter was remitted for fresh consideration on merits.
The notification exempts specified non-commercial e-governance income such as government grants, service charges, and consultancy receipts from tax. The key takeaway is that exemption applies only if statutory conditions are strictly followed.
The government has granted Section 10(46) tax exemption to a welfare board for cess, fees, and interest income. The relief applies retrospectively, subject to strict compliance conditions.
The Court declined bail after finding prima facie material showing active involvement in an alleged illegal coal levy network. The ruling underscores a stricter approach to bail in serious economic offences.
The notification exempts specified grant and interest income from tax. The benefit is conditional on non-commercial activities and proper return filing.
The Tribunal held that documented WhatsApp communications established counsel’s negligence and the assessee’s due diligence, justifying condonation of delay. The matter was restored for fresh adjudication to ensure substantial justice.
The High Court closed the writ petition after noting that the GST Appellate Tribunal had been constituted and was operational. Taxpayers were allowed to file statutory appeals without limitation objections.
