Gauhati High Court allows a taxpayer a fresh two-month window to apply for GST registration restoration after the 270-day deadline passed, provided all dues are cleared.
ITAT Mumbai upholds CIT(A)’s decision to restrict lakh addition to 1% in a client code modification case, ruling the assessee acted solely as a broker, not a beneficiary.
ITAT Chennai restored a lakh addition made u/s 115BBC to a trust, granting one chance to furnish complete donor details (name, address, PAN, and mode of receipt).
ITAT Chandigarh deleted a lakh unexplained money addition and allowed S.54 deduction after the retired Colonel substantiated the property sale source with bank records.
ITAT Jabalpur deleted a lakh disallowance u/s 40(a)(ia) for non-TDS on interest, ruling the payee’s tax payment nullified the assessee’s technical default.
MP High Court sets aside GST cancellation for non-filing, allowing restoration on condition of submitting all pending returns and paying a penalty of for default.
ITAT Mumbai orders AO to re-investigate crore unexplained cash deposits in egg trade. CIT(A)’s deletion was reversed due to failure to secure a remand report.
CESTAT Mumbai set aside the denial of IGST benefit, applying GST Council and TRU clarification that all goods under heading 3822 are covered. Concessional rate of 12% now applies, with recalculation of interest and penalty.
CESTAT quashes penalty on stainless steel import, ruling that BIS certification wasn’t mandatory as the Bill of Lading date preceded the Quality Control Order’s effective date.
ITAT Kolkata deletes a lakh addition made u/s 69A against an interior decorator, ruling the amount cannot be taxed as unexplained money if already offered to tax.
