The Court ruled that prosecuting an Advocate for professional legal work amounts to misuse of criminal law and threatens the justice delivery system. It observed that disagreement with legal interpretation cannot automatically become criminal conspiracy.
The Punjab and Haryana High Court held that preferential location charges for flats form part of construction services and cannot be taxed separately. The Court quashed earlier advance ruling orders after relying on the GST Council recommendation and government clarification.
The ITAT held that reassessment proceedings were invalid because the Assessing Officer wrongly stated that the original return was never scrutinized. The Tribunal ruled that such factual errors while recording reasons showed complete non-application of mind.
The Supreme Court held that disclosure of hash value and expert certification under the Bharatiya Sakshya Adhiniyam has a rational nexus with ensuring authenticity and integrity of electronic records.
ITAT Delhi held that reassessment proceedings beyond the prescribed period were invalid where alleged escaped income arose from unaccounted sales and not from assets. The Tribunal ruled that conditions under Sections 149 and 153A were not satisfied, leading to quashing of multiple reassessment notices.
The Supreme Court ruled that a decree passed without deciding maintainability and jurisdiction issues cannot be executed. It held that absence of judicial reasoning rendered the decree void and unenforceable.
The Calcutta High Court held that reassessment proceedings violated principles of natural justice since the assessee was not provided an opportunity of personal hearing before passing the order under Section 148A(d).
Wrong ITR form selection, incorrect residential status, and missing Indian income disclosures can create tax complications for NRIs. Proper verification of AIS, Form 26AS, and bank details is essential before filing returns.
Taxpayers now get three extra months to correct mistakes in originally filed income tax returns. The revised return mechanism remains useful for correcting errors like missed income, deduction mistakes, and wrong capital gains reporting.
ITAT held that loose sheets showing cash and cheque transactions could not justify additions under Section 153A where related cheque transactions were accepted as genuine and linked to group business dealings.
