ITAT Delhi set aside a Section 271(1)(c) penalty against Kissan Petro Oils Pvt Ltd, as all underlying additions were deleted by the ITAT and claims were based on a CA-certified audit report.
The Kerala High Court clarified eligibility for Income Tax Settlement applications, quashing a CBDT condition and allowing a delayed filing due to Supreme Court’s COVID-19 limitation extension.
Madras High Court sets aside a ₹50 lakh GST demand against Tvl. One Plus Technology, citing lack of reasoning and non-application of mind by tax authorities. Case remitted for fresh adjudication.
Madras High Court permits Tvl. Patil Constructions to file a delayed GST appeal, despite a missed deadline and rejected rectification plea, conditional on an additional 10% pre-deposit.
Madras High Court rules non-refundable life membership fees for private clubs are capital receipts, not taxable income, aligning with Supreme Court-affirmed precedents.
ITAT Kolkata remands a best judgment assessment case against Tanveer Alam, directing fresh adjudication after the assessee presented new cash summaries, audit, and valuation documents.
ITAT Indore has remanded a case to the CIT(A) for de novo adjudication after finding the appellate authority ignored the assessee’s reply and tax computation, violating natural justice.
Calcutta High Court rejects Customs Department’s appeal against Supreme Petrochem Ltd. on valuation, citing jurisdictional bar under Customs Act Section 130(1).
Chhattisgarh HC grants liberty to petitioner to file appeal against GST orders, directs appellate authority not to reject on limitation grounds if filed within 30 days.
Madras High Court sets aside tax order against Sri Srinivasa Farm Service, citing violation of natural justice. Court mandates fresh hearing, consideration of replies, and bank account de-freeze.
