The Karnataka High Court is hearing a petition from Amazon Development Centre India Private Limited challenging an order rejecting its GST refund claim.
Gujarat High Court rules tax cannot be recovered from employees when employer fails to deposit deducted TDS; directs CBDT to enforce Section 205 compliance.
Kerala High Court rules that Section 54F exemption applies only to new residential construction, not renovation or extension of existing houses.
Delhi High Court holds Section 54F exemption valid even if house construction began before sale of asset, reaffirming liberal interpretation of tax relief.
Gujarat High Court rules that GST payment credited to government via electronic cash ledger satisfies bail condition; rejects plea for bail cancellation.
Delhi High Court allows NALCO to file a delayed statutory appeal against a ₹32 lakh GST demand, citing inadvertent error and the ongoing Supreme Court challenge regarding Section 168A deadline extension notifications.
ITAT Dehradun allowed condonation of 1386-day delay in filing first appeals, noting that ex-parte assessment and penalty orders were passed without serving notices to the assessee. Appeals remitted for fresh adjudication.
Delhi High Court rules that a Section 153C notice for AY 2010-11 was time-barred. Citing the RRJ Securities Ltd. precedent, the Court confirms the six-year block period for an “other person” must be calculated from the date documents are handed over to the AO, not the date of the original search.
The Income Tax Appellate Tribunal (ITAT), Agra bench, set aside the Commissioner of Income-tax (Appeals)’s order confirming an addition of ₹1,23,10,312/- in the case of Ashok Kumar Goyal v. DCIT.
Allahabad High Court set aside GST assessment fixing evaded sales above purchases, directing authorities to pass a reasoned order after hearing the petitioner.
