ITAT Jabalpur deleted a lakh disallowance u/s 40(a)(ia) for non-TDS on interest, ruling the payee’s tax payment nullified the assessee’s technical default.
MP High Court sets aside GST cancellation for non-filing, allowing restoration on condition of submitting all pending returns and paying a penalty of for default.
ITAT Mumbai orders AO to re-investigate crore unexplained cash deposits in egg trade. CIT(A)’s deletion was reversed due to failure to secure a remand report.
CESTAT Mumbai set aside the denial of IGST benefit, applying GST Council and TRU clarification that all goods under heading 3822 are covered. Concessional rate of 12% now applies, with recalculation of interest and penalty.
CESTAT quashes penalty on stainless steel import, ruling that BIS certification wasn’t mandatory as the Bill of Lading date preceded the Quality Control Order’s effective date.
ITAT Kolkata deletes a lakh addition made u/s 69A against an interior decorator, ruling the amount cannot be taxed as unexplained money if already offered to tax.
The Income Tax Appellate Tribunal (ITAT), Delhi, allowed a retired individual’s appeal, deleting an addition of made under Section 69A of the Income Tax Act, 1961
Calcutta HC emphasized that uploading GST orders and proceedings on the official portal constitutes valid service under Section 169. Writ petition challenging the order without pursuing alternate remedies was dismissed with costs.
The court held that an impugned GST order was not properly uploaded under the “view notices and orders” tab, affecting the petitioner’s ability to respond. HC directed the assessing officer to issue a fresh notice with proper service and timeline for reply.
ITAT Chennai rules that the Section 54 capital gains deduction cannot be denied solely because sale proceeds weren’t deposited in CGAS before the return deadline, provided the amount is used within three years.
