The case addressed GST demands raised through orders uploaded on the portal without proof of access. The Court ruled such orders were not effectively communicated. Matters were remanded after setting aside the demands, subject to partial deposit.
The Tribunal held that restricting TDS credit at the CPC stage is unsustainable when Form 26AS supports the claim. Full credit must be allowed after verification under Section 199 and Rule 37BA, ensuring income–TDS linkage.
ITAT held that section 69 cannot be invoked where purchases are duly recorded in books and paid through banking channels, making the reassessment unsustainable.
The Tribunal held that purchases cannot be fully disallowed merely on suspicion and supplier deficiencies. The issue was remanded for fresh verification in light of GST findings.
The Tribunal held that incomplete villas incapable of occupation and held as business assets do not amount to residential houses. Deduction under section 54F cannot be denied merely due to their existence.
The Tribunal held that foreign investments disclosed in Schedule FA and backed by sufficient income cannot be treated as unexplained. Mechanical application of section 69 was rejected.
ITAT Delhi rules that delay in uploading Form 10CCB is procedural, not substantive. Start-ups can claim 80IAC deduction if the audit is completed on time and filed before assessment completion.
The Court held that delayed TDS deposit and the petitioner’s role as Managing Director raise factual issues requiring trial, rejecting the plea for quashing.
ITAT held that charitable trusts without member-wise income shares cannot be taxed at 30% MMR. Tax must be applied at normal slab rates per CBDT Circular 320.
The ITAT held that an assessment completed before receiving the DVO report under section 50C(2) is invalid. All additions and disallowances were quashed due to procedural and jurisdictional lapses.
