ITAT Delhi deleted a Section 69A addition after holding that cash deposits were fully explained through verified bank withdrawals and a co-owner’s accepted advance.
ITAT Indore remanded a Section 36(1)(viia) deduction dispute, directing the AO to verify rural branch data before deciding the claim.
ITAT Pune deleted Section 270A penalty on a bonafide Education Cess claim and removed Section 14A disallowance where no exempt income was earned.
Guwahati HC quashed a GST registration cancellation order, holding that Form GST REG-19 requires reasons and a non-speaking order violates Rule 22.
DRT Ludhiana held that limitation under Section 17 SARFAESI runs from the Section 13(4) measure, not a Tehsildar’s possession letter, and dismissed the SA as time-barred.
ITAT Hyderabad deleted a Section 69 addition, holding that unsigned loose sheets seized from a third party, without corroborative evidence, cannot prove unexplained investment.
CESTAT Mumbai set aside the service tax demand, holding that the show cause notice was issued beyond limitation, making the proceedings and demand unsustainable.
Karnataka HC quashed an ex parte Section 73 GST order after accepting the taxpayer’s bona fide reason for non-response and restored proceedings for fresh adjudication.
Patna HC denied anticipatory bail in an alleged fake GST invoice case, citing the nature of accusations and the petitioners criminal antecedents.
Karnataka HC deferred Section 74 GST demand, holding the assessee deserved a fresh hearing after its DRC-01A response with invoices and e-way bills was ignored.
