Karnataka HC rules in favor of Mahantesh, directing refund of EMD after dispute over GST payment conditions in tender document. Full judgment details provided.
Kerala High Court rules that denying KVAT credit based on non-registration of a seller is unjust. Court directs credit for taxes remitted to State Exchequer.
When an assessee voluntarily discloses income and the assessment is based on this disclosure without any changes, imposing a penalty under Section 271(1)(c) is unjustified.
Explore the detailed analysis of ITAT Jaipur’s judgment in Sunil Chablani Vs Circle (Intl. Tax) case. Key issues include jurisdiction, assessment errors, and procedural flaws.
Naveen Bolia Vs ITO (ITAT Jodhpur) The case of Naveen Bolia Vs ITO, adjudicated by the Income Tax Appellate Tribunal (ITAT) Jodhpur, revolves around the legality of assessment and the merits of certain additions made by the Assessing Officer (AO). The appellant, Naveen Bolia, challenged the assessment order on two primary grounds: the legality of […]
Penalties under Section 271(1)(c) cannot be imposed based on estimated additions without concrete evidence of concealment or inaccurate particulars of income.
Rajasthan High Court rules on CIT Kota Vs World Wide Stone case, addressing deductions under Sec. 80 IB for activities involving mining, cutting, and polishing.
UMC Technologies Vs Food Corporation of India: Supreme Court rules that blacklisting orders must be based on grounds specified in show cause notice.
Daffodills Pharmaceuticals Ltd. v. State of U.P. (Supreme Court): An indefinite or excessively long blacklisting period without due process is unfair and contrary to principles of natural justice.
ITAT Chennai deletes Section 271B penalty for audit delay due to partner’s health issues in Balaji Logistics case. Learn about the key details and implications.
