Explore the case of DCIT Vs Platinum Towers Pvt. Ltd. (ITAT Delhi) regarding personal expenses treated as income, penalties under Section 269SS, and conclusions on the matter.
In Usha Jaiswal Vs Senior Intelligence Officer, Calcutta HC directs the petitioner to apply for GST refund within 10 days. Details here.
Delhi High Court mandates GST Proper Officer to consider replies on merits before forming an opinion, impacting how GST disputes are adjudicated.
ITAT Mumbai allows United Spirits Limited to claim MAT credit under the VSV Scheme for the year in question, setting a precedent for similar cases.
Delhi High Court rules that inadequate inquiry by AO doesn’t justify revision under Section 263, reinforcing principles of fair and judicious tax assessment.
Delhi ITAT rules against assessment order and notice of demand without Document Identification Number (DIN), emphasizing adherence to CBDT Circular No.19/2019.
Explore why NIDB data alone isn’t enough for value determination as CESTAT Chennai annuls penalties in Gypsie Impex vs Customs case. Full analysis here.
Delhi High Court decrees no income addition without rejecting books of accounts in PCIT Vs Forum Sales Pvt. Ltd., upholding ITAT’s decision.
Delhi High Court amends GST registration cancellation date for Northern Hosiery Factory, setting precedent on retrospective changes without reasons.
Delhi High Court restores GST registration canceled without proper assessment, emphasizing the necessity for mindful administrative action.