ITAT Ahmedabad held that interest income earned from deposits with Cooperative Banks shall be allowed as deduction u/s 80P(2)(d) of the Income Tax Act.
Kerala High Court held that competent authorities under the Income Tax Act is entitled to seek interim custody of the currency notes that are seized and produced before the Jurisdictional Magistrate.
Allahabad High Court directed departmental officer to furnish all documents referred in show cause notice with regard to cancellation of GST registration and also directed to pass speaking order post filing of reply by the petitioner.
Delhi High Court held that as per Article 12 of India-Ireland DTAA revenue receipt from aircraft leasing is outside the purview of taxation. Thus, it is impermissible to invoke section 9(1)(vi) in light of express exemption under DTAA.
Orissa High Court held that tractor trolly is not a ‘motor vehicle’ for the purpose of section 2(h) of the Orissa Entry Tax Act, 1999 and hence not amenable to entry tax. Accordingly, petition allowed.
Rajasthan High Court held that in absence of migration, petitioner unable to login GST common portal due to which returns not uploaded and tax not deposited. Accordingly, authorities directed to immediately allow petitioner to login on GST portal.
Himachal Pradesh HC held that the State and Central Governments have been extended the same powers under the CGST and SGST Act and if one of the officers has already initiated proceedings, the same cannot be transferred to another.
Punjab and Haryana High Court held that interest can be waived in case the circumstances are beyond the control of the assessee in filing return in time. Accordingly, interest u/s. 234-A of the Income Tax Act waived.
Delhi High Court held that initiation of customs recovery proceedings against a dead person is unsustainable and liable to be quashed. Accordingly, recovery proceedings quashed.
Madras High Court held that initiation of recovery proceedings based on ex-parte order passed without considering the submissions is unjustified. Accordingly, writ allowed and CIT(A) directed to dispose of appeal.
