The issue was whether large cash deposits during demonetisation could be taxed as unexplained under Section 69A. The Tribunal held that when deposits are backed by audited books, sales records, and accepted VAT returns, no addition can survive.
The issue was whether a short delay in registering the new house defeats Section 54 relief. The Tribunal held that substantial compliance within the prescribed period is sufficient and allowed the exemption in full.
The Tribunal held that additions based solely on a survey statement, without corroborative evidence, are unsustainable. Development expenses were largely allowed, with only a reasonable estimated disallowance retained.
The issue was whether bank cash deposits could be treated as unexplained despite accepted cash advances. The Tribunal held that telescoping applies, deleting additions to avoid double taxation of the same source.
This piece explains how appellate laws restrict appeals to substantial questions of law rather than routine legal issues. The key takeaway is that only debatable, significant, or legally unsettled questions can justify High Court interference.
The issue was whether writ jurisdiction could be used to condone delay beyond 120 days under GST law. The Court held that once statutory timelines expire, courts cannot override legislative intent to extend limitation.
Cash deposits during demonetisation were held to be business receipts already recorded as sales in audited books. The tribunal ruled that taxing the same receipts again under Section 68 amounts to double taxation.
The issue was fragmented visibility of GST notices across multiple tabs. The key takeaway is that all notices and orders are now available in one consolidated location, reducing oversight risks.
The Revenue challenged the appellate authoritys decision to remand an ex-parte order. The Tribunal ruled that the remand was lawful and well within statutory appellate powers.
The advance ruling held that phosphatidylserine derived from soy lecithin qualifies as a phosphoaminolipid under Heading 2923. The product was classified under CTI 2923 2090 based on its chemical structure and composition.
