The ITAT Jaipur held that reassessment under Section 147 was invalid because the Assessing Officer merely relied on Investigation Wing information without independently analysing the material or establishing a nexus with the assessee.
The ITAT held that registration granted under Section 12AA before completion of assessment entitled the trust to claim exemption for the earlier assessment year under the proviso to Section 12A(2). It also deleted the addition on donations.
The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed to consider the assessee’s detailed replies. The Court held that non-consideration of the replies violated the statutory requirement under Section 148A.
The Calcutta High Court set aside the Section 148A(3) order and Section 148 notice after finding that the Assessing Officer failed to consider the assessees complete replies. The Court held that non-consideration of the replies vitiated the reassessment proceedings.
The CCPA ruled that incomplete product details, unverifiable regulatory credentials, and missing mandatory disclosures violated the Consumer Protection (Direct Selling) Rules, 2021, resulting in a monetary penalty and corrective directions.
The CCPA held that automatically adding a service charge to restaurant bills violated the Consumer Protection Act and the CCPA Guidelines upheld by the Delhi High Court. It ordered a refund, discontinued the practice, and imposed a ₹20,000 penalty.
CCPA held that advertising bread as 100% Whole Wheat despite containing only 87% wheat flour was misleading. The authority ordered withdrawal of the advertisements and imposed a ₹1 lakh penalty.
The Authority ruled that selectively withholding course information and presenting disclaimers in illegible font misled prospective students. It ordered discontinuation of the advertisements and imposed an ₹8 lakh penalty.
The CCPA held that failure to prominently disclose licensing requirements, frequency details, and regulatory approvals for walkie-talkies amounted to misleading advertisements and unfair trade practices. The company was fined ₹1 lakh and directed to ensure full compliance and disclosures.
The CCPA held that claims such as 100% Tender Coconut Water, 100% Juice, and several health benefit claims were misleading and inadequately substantiated. It directed their immediate discontinuation and imposed a ₹1 lakh penalty.
