Tamil Nadu GST AAR denies Kailash Vahn’s request to rectify an advance ruling, stating no apparent error and previous ruling covered the points.
Allahabad High Court rules on blacklisting notices, emphasizing clear charges and open-minded intent. Quashes notices found to be premeditated.
ITAT Mumbai overturns PCIT’s Section 263 order against Inter Gold (India) Pvt. Ltd. Tribunal finds AO’s assessment valid on 80G CSR donations, bank charges, and disallowed provisions.
Delhi High Court orders CBDT to allow Cosmo Films to manually file or update software for AY 2017-18, enabling carry-forward of business losses.
AAR rejects application seeking ruling on ITC error and refund, holding both queries fall outside Section 97(2) of CGST Act, 2017.
ITAT Jodhpur dismisses revenue’s appeal, upholding deletion of addition for understatement of sales, citing lack of corroborative evidence for loose papers.
ITAT Delhi dismisses revenue appeal, deleting Rs. 1.35 Cr addition to Bhola Nath Radha Krishan, citing lack of corroborative evidence and denied cross-examination.
ITAT Lucknow dismisses revenue appeal, confirming deletion of Rs. 1.13 Cr addition, citing lack of identity proof and denied cross-examination.
ITAT Lucknow dismisses revenue appeal, annulling reassessment against Mohd. Ayub Mohd. Yaqub Perfumers, citing lack of nexus and concrete evidence.
ITAT Bangalore dismisses revenue’s appeal, ruling that income addition based on third-party seized document lacks corroboration and cannot use search presumptions.