The ITAT Delhi has sent back a case involving disallowances for contingent liability and delayed EPF contributions for re-verification, citing judicial precedents.
Delhi ITAT orders fresh consideration for Krishnavi Charitable Trust’s 12A registration application, pending trust deed modification and providing a fair hearing.
Delhi ITAT sets aside additions, orders re-examination of Rs. 2.5 crore unsecured loans and Rs. 1.66 crore property advances for AY 2010-11 and 2011-12.
Calcutta High Court directs tax department to provide clear deficiency details for GST refund applications, emphasizing natural justice and statutory compliance.
ITAT Kolkata sets aside tax demand on Cossimbazar Trust, ruling that income application (expenditure) must be considered under Section 143(1) for registered trusts.
Allahabad High Court orders release of goods seized for lack of e-way bill, prioritizing invoice presence and seller’s claim, referencing Section 129(1)(a) of the CGST Act.
Awadh Public School’s appeal dismissed by ITAT Lucknow due to 3299-day “unjustified delay” in filing, despite claims of counsel oversight.
The ITAT Delhi has deleted a Rs. 96.62 lakh penalty imposed on Pawan Kumar Gupta, ruling that Section 271(1)(c) is not applicable to additions based on estimated income.
ITAT Pune rules discretionary trusts pay surcharge at slab rates, not 37% maximum on dividend income, reversing CPC and CIT(A) orders.
Madras High Court sets aside an assessment order against Shiva Texyarn Ltd., citing natural justice violation as a granted virtual hearing was not provided.