ITAT Ahmedabad quashed a Section 263 order issued against an amalgamated company that had ceased to exist, holding the proceedings void ab initio.
SC dismissed delayed SLPs on delay and merits, declined to interfere with the High Court order, while keeping the question of law open.
ITAT Mumbai allowed deduction under Section 57(iii) for donations incurred towards the charitable objects of the assessee trust.
Telangana HC set aside GST detention and tax demand, holding that ‘wrong destination’ alone could not justify detention or levy of tax and penalty.
Supreme Court set aside the High Court order, holding that the assessee should pursue the statutory appeal under Section 107 of the CGST Act.
ITAT Jaipur deleted Section 271AAB penalty, holding undisclosed income was not established and the show cause notice lacked specific charges.
ITAT Delhi quashed the Section 153C assessment, holding the satisfaction was invalid and seized material did not establish jurisdiction.
ITAT Chandigarh allowed Section 10(10B) exemption on the second BSNL VRS instalment, holding it was retrenchment compensation.
ITAT Pune allowed Section 80P deduction on bank deposits, RBI securities, enhanced business income and lending to nominal members.
ITAT Agra quashed the Section 147 reassessment, holding the amount alleged to have escaped assessment was already included in the assessee’s sale proceeds.
