The ITAT Delhi held that additions under Section 153A cannot be made without incriminating material found during search and set aside assessments for AYs 2013–14 and 2014–15.
Delhi ITAT held that cash credits recorded in a cash book attract Section 68 even under presumptive taxation. The Tribunal sustained ₹78 lakh addition but deleted profit addition.
The NCLAT Delhi upheld the NCLT’s decision denying a suspended director access to discarded valuation reports of Winsome Yarns, clarifying that only CoC members are entitled to such documents.
The Tribunal confirmed that employees’ contributions to EPF and ESIC deposited after the statutory due dates are disallowable under Section 36(1)(va). The assessee’s appeal was dismissed as the delay was not condonable.
The Allahabad High Court directed tax authorities to give assessees a chance to object before reassessment, reaffirming principles from GKN Driveshafts v. ITO.
Kerala High Court set aside the CIT(A)’s order dismissing AMMA’s appeal for non-appearance, directing fresh consideration under Section 250(6) of the Income Tax Act.
Delhi High Court permits Rajesh Metals to appeal against GST order alleging fraudulent ITC claims, noting possible non-consideration of its reply to the show cause notice.
Allahabad High Court quashes GST demand due to denial of personal hearing but imposes 10% deposit condition before fresh adjudication.
ITAT Chandigarh restricted the unexplained cash addition to ₹2.5 lakh, deleting ₹10 lakh in Sher Singh vs ITO for AY 2017–18, citing partial explanation from agricultural and milk income.
ITAT Mumbai ruled that delay in filing Form 10B by Sacred Heart Church should not deny exemption under Section 11 and remanded the matter for verification.
