Bombay High Court confirms full disallowance of expenses on unproven purchases, citing failure to prove genuineness and reliance on precedent.
Delhi HC addresses BCI appeal on Deayoung Jung’s enrolment. Reciprocity, AIBE results, and compliance issues are highlighted in the order.
ITAT Mumbai rules alternate accommodation payments not liable for TDS under Section 194IC in Nathani Parekh Constructions case.
ITAT Mumbai allows Sonal Shah’s appeal, quashing reassessment for AY 2012-13 based on borrowed satisfaction and deleting bogus LTCG addition under Sec 68.
Calcutta High Court sets aside GST penalty for goods detention, finding no evidence of tax evasion or misclassification by the appellant.
Gujarat High Court quashes assessment order citing violation of faceless assessment rules and natural justice under Section 144B of Income Tax Act.
Delhi HC sets aside income tax assessment for AY 2018-19 due to non-issuance of mandatory show cause notice and draft order under Section 144B of the IT Act.
Calcutta High Court sets aside GST registration cancellation in Deepen Sharma case, citing Subhankar Golder precedent for providing opportunity to remedy non-filing of returns.
Karnataka HC rules single tax ‘satisfaction note’ invalid for multiple years. Separate notes required under Section 153C, impacting tax assessments.
Kerala HC dismisses co-op bank appeals, affirming Income Tax Officer (Intelligence)’s authority to seek information under Section 133(6) before 2014 CBDT notification.