ITAT Cochin examines capital gains exemption validity under Section 54F and remands agricultural income assessment for re-evaluation.
Madras High Court rules GST appeal limitation period begins from the physical dispatch date of the assessment order, not the order date. Appeal rejected for delay now to be heard on merits.
Supreme Court outlines mandatory steps for income tax reassessment, requiring AO to provide reasons and dispose of objections before assessment.
Bombay High Court slaps ₹10,000 cost on Zarah Rafique Malik for failing to inform the tax officer about pending DRP objections, setting aside the assessment order for re-consideration.
ITAT Surat rules cash in real estate business isn’t automatically unexplained for demonetization deposits. Reduces ₹7.54L addition, cites Supreme Court on cash balances.
Delhi High Court modifies retrospective GST registration cancellation for Natraj Steels to align with the show cause notice date, providing partial relief to the petitioner.
Madras High Court sets aside a ₹16.67 crore GST demand on Sri Balaji Tollways due to mechanical confirmation of ITC mismatch, ordering a fresh inquiry.
NCLAT Delhi admits Exclusive Capital appeal, ruling NCLT decisions on jurisdiction and administrator appointment are subject to NCLAT appeal and Supreme Court orders.
Madras High Court mandates at least one reminder notice via RPAD before passing ex-parte GST assessment orders, citing natural justice in Pioneer Products case.
Kolkata Tribunal rules automated disallowance of Section 80P deduction for co-operatives due to belated filing not applicable for AY 2018-19; amendment effective from AY 2021-22.
