AP High Court sets aside GST penalty, ruling that the summary assessment order (DRC-07) must be signed and issuance of mandatory Rule 142(1A) notice is necessary.
Punjab & Haryana High Court warns lawyers against using mobile phones to search Google/AI for answers to court queries, urging them to prepare in advance or face strict action.
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.
