The case involved issuance of notice only through the portal after cancellation of registration. The Court held that absence of physical service violated natural justice and invalidated the order.
The ruling held that telecom voice termination services do not constitute royalty as no secret process or intellectual property is involved. Such receipts are treated as business profits and are not taxable in India without a permanent establishment.
The case questions validity of time-extension notifications allegedly issued without GST Council approval. The Court found arguable issues and granted interim protection against enforcement.
The issue involved levy of late fees on TDS returns processed before statutory amendment. The Tribunal held that absence of enabling provision made such levy invalid and unsustainable.
The case addressed ambiguity in penalty proceedings where the specific charge was not identified. The Court upheld deletion of penalty due to lack of clarity in the notice.
The case involved an ambiguous penalty notice that did not clarify whether the charge was concealment or inaccurate particulars. The Tribunal held that such vagueness invalidates the entire penalty proceedings.
The Tribunal held that valuation without giving the assessee an opportunity to object violates natural justice. It remanded the matter for fresh DVO assessment. The ruling stresses procedural compliance in valuation cases.
The issue involved delay in processing an NOC application due to alleged disputes over development rights. The Court held that without any injunction, authorities cannot indefinitely withhold approval.
ITAT Mumbai deleted ₹29.22 lakh addition u/s 56(2)(x), holding that stamp duty value on booking/allotment date must be adopted where consideration was fixed earlier and paid through banking channels, not the higher value on registration date.
The Tribunal held that cash introduced into capital cannot be treated as unexplained when supported by past savings. It accepted the assessees financial history and balance sheet evidence. The ruling emphasizes practical evaluation of taxpayer capacity.
