ITAT Mumbai rules Section 40(a)(ia) disallowance unsustainable for payments to Maharashtra Govt and unpaid liabilities, providing partial relief to Mahaonline Ltd.
Uttarakhand High Court directs GST registration revocation be considered after payment of dues. Court orders decision within two weeks of application.
Orissa High Court rejects Janakalyana Parisada’s challenge to a tender, citing their GST cancellation and valid proposal extension.
ITAT Kolkata rules against ad hoc disallowance of indirect expenses by AO in Jinraj Paper Udyog Pvt. Ltd. case, finding no discrepancies in records.
ITAT Mumbai allows Sejal Jignesh Shah’s appeal against tax additions under Section 68, rejecting AO’s reliance on investigation reports in a penny stock case.
ITAT Pune condones delay in appeal by Vaibhav Surve, remands case for reassessment of capital gains on land sale under Section 50C.
Calcutta High Court overturns writ court’s order allowing cross-examination in Forging India Iron & Steel’s ITC dispute, directs appeal.
Orissa High Court sets aside GST demand under Section 73, citing failure to consider taxpayer’s reply under Section 61. Revenue directed to reassess the case.
ITAT Mumbai rules Section 194IC TDS doesn’t apply to alternate accommodation charges, as they’re not part of land/building share.
Delhi HC upholds CESTAT order, stating sub-contractor’s non-payment of service tax due to uncertainty is not wilful misstatement or fraud.
