The Supreme Court upheld the High Court’s ruling that no tax demand can be raised on an employee where TDS was deducted but not deposited. The SLP was dismissed on delay and merits.
The Tribunal held that rejection of 80G approval solely on religious objects was insufficient without examining whether religious expenditure exceeded 5% of total income. The matter was remanded for fresh consideration under Section 80G(5B).
The Tribunal held that once loan transactions are routed through banking channels and identity and genuineness are established, the assessee cannot be asked to prove the source of the source. The unsecured loan addition of Rs. 60 lakh was deleted.
The Tribunal held that absence of a show cause notice under Section 28(1) vitiated the demand. Failure to produce the notice even after ten years proved fatal to the Revenues case.
SC held that voluntary confessional statements recorded under Section 108 of Customs Act are admissible and substantive evidence. While affirming conviction, SC reduced sentence considering the four-decade delay and custody already undergone.
The Tribunal held that once retail liquor sales were accepted and income estimated, cash deposits used for liquor purchases could not be treated as unexplained under Section 69A. The addition was deleted due to recorded business transactions.
ITAT Ahmedabad allowed three appeals for statistical purposes by setting aside CIT(A) orders and directing fresh adjudication, subject to deposit of ₹5,000 per case in the PM National Relief Fund.
The Court held that financial assistance equivalent to pay and allowances under the 2006 Rules must be deducted from Motor Vehicles Act compensation. Only overlapping benefits can be adjusted to avoid double payment.
While declining to interfere with the embankment project, the SC permitted petitioners to submit a comprehensive representation to authorities. Construction of the project was not restrained.
Highlighting repeated flooding and large-scale public benefit, the Court refused to stop the embankment project. It concluded that the scheme was sanctioned after detailed study and served public interest.
