Allahabad High Court quashes GST registration cancellation lacking reasons, asserting doctrine of merger doesn’t apply when appeal is dismissed on limitation.
Bombay High Court upholds ITAT ruling, stating Section 14A disallowance and Section 115JB adjustment for exempt income are not applicable if no exempt income is earned.
ITAT Pune allows appeal, directs normal tax rates for business income declared during survey, overriding Section 115BBE application. Cites key judicial precedents.
The Madras High Court has invalidated a tax assessment transfer order from Chennai to Kolkata, ruling the assessee was no given a reasonable opportunity to respond.
Gujarat High Court overturns lower court, orders Rs. 13 lakh robbery cash to be handed to Income Tax Department for undisclosed income probe.
The Punjab and Haryana High Court upheld the denial of Section 54 capital gains exemption for two independent residential houses, reinforcing single-house benefit rule.
Gujarat High Court Quashes Case Transfer Over Due Process Breach
Madras High Court affirms transfer of Arise Investments’ tax assessment to Kolkata, citing search findings and need for coordinated investigation in lottery business.
Madras High Court dismisses plea on age relaxation for sportspersons in Puducherry government jobs, affirming policy that limits benefits to sports quota.
Andhra Pradesh High Court strikes down GST circular, enabling edible oil manufacturers to claim inverted duty structure refunds for periods prior to July 18, 2022.
