Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
ITAT Delhi rules no books or vouchers are needed for Section 44AD income, deleting a Rs. 20.58 lakh cash deposit addition, citing a binding precedent.
ITAT Ahmedabad restores Airona Tiles’ appeal, citing NFAC’s ex-parte dismissal as a violation of natural justice; orders fresh consideration.
ITAT Delhi rules in Sudarsan De case, setting aside S.270A penalty for under-reporting as belated return was accepted without income additions.
Delhi High Court sets aside ITC demand for mismatch, citing lack of hearing. The validity of related GST notifications is awaiting a Supreme Court decision.
Mumbai ITAT condones 536-day delay for Samasta Brahman Mahasangh appeal, citing clerk’s error and trustees’ age/lack of tech-savviness. Case remanded for fresh hearing.
Delhi High Court remands M/S Krishna Enterprises’ case, ruling demand order invalid due to lack of proper hearing. Validity of tax notifications pending Supreme Court review.
Delhi HC rules writ petitions challenging tax orders are not maintainable if a personal hearing was granted but not availed. Appeal is the proper remedy, with limitation period relaxed.
ITAT Cochin ruled that Section 40A(3) disallowance does not apply to cash payments for capital assets when no revenue deduction was claimed, overturning a ₹6.55 lakh addition.
ITAT Ahmedabad denied Section 12AB registration to a trust, citing its objects benefited a particular religious community (“Vaishnav Sadhu (Bava Vairagi)”), violating Section 13(1)(b) of the Income Tax Act.
