Delhi High Court sets aside SCN order in Bablu Rana Vs SGST Ward-24 case, citing procedural lapses in notification and portal design compliance
Gujarat High Court sets aside GST registration cancellation for procedural lapses, emphasizing natural justice. Fresh proceedings allowed as per the law.
ITAT Jaipur dismisses appeal in Kavita Samtani Vs DCIT, upholding additions under Section 68 of the Income Tax Act for unexplained credits.
ITAT Cochin rules AO’s assessment must be both erroneous and prejudicial to revenue for S.263 proceedings. Delay condoned; appeal allowed for Kool Home Builders.
Delhi High Court remands ITAT case for reconsideration on S. 153C, clarifying its applicability to searches conducted before the Finance Act 2015 amendment.
CESTAT rules procedural lapses insufficient to deny SAD refund if taxes are paid, upholding Noritsu India’s claim on imported photofinishing equipment.
Delhi High Court rules that Section 14A disallowance doesn’t apply if no exempt income is earned. Dismisses Revenue’s appeal against Sahara India Financial Corp.
ITAT Chennai remands G. Sekar’s case to CIT(A) for procedural review, highlighting deficiencies in prior assessment order. Fresh adjudication directed.
ITAT allows concessional tax rate under Section 115BAA to Chola Business Services, citing timely filing of Form 10IC and acknowledgment by CPC.
ITAT allows ASAN Memorial Association’s claim for statutory deduction under Section 11 despite filing errors in the Income Tax Return for AY 2016-17 and 2017-18.
