The case addresses the continued failure to release ITR utilities on time despite earlier court directions. The Court adjourned the matter after CBDT failed to file a required affidavit, highlighting ongoing compliance gaps.
High Court held that reliance solely on affinity test and cultural traits was insufficient where extensive documentary records, including pre-constitutional entries and family validity certificates, supported the Scheduled Tribe claim.
The case examined whether a statement recorded during search can justify tax additions. The Court held that confession without supporting evidence is insufficient. It reinforces that corroboration is essential for sustaining additions.
High Court held that consideration received on transfer of self-generated trademarks before 1 April 2002 was not taxable as capital gains because no ascertainable cost of acquisition existed, making computation provisions unworkable.
GST registration was cancelled for non-filing of returns for six months and appeal was time-barred. The court permitted filing of a physical revocation application and directed time-bound disposal.
GST registration was cancelled for non-filing of returns, but the court permitted manual filing of revocation due to hardship. Authorities were directed to consider the application within a fixed timeline.
The issue involved GST registration cancellation due to non-filing of returns and a delayed appeal. The court allowed manual filing of a revocation application and directed authorities to decide it within a fixed timeframe.
The issue involved GST registration cancellation for non-filing of returns and inability to apply online due to time limits. The court allowed manual filing of revocation and directed authorities to decide it within a fixed timeframe.
The court addressed cancellation of GST registration due to non-filing of returns and procedural delays. It allowed the taxpayer to submit a manual revocation application, directing authorities to decide it on merits within a fixed timeline.
The issue involved denial of ITC without evaluating submitted documents. The Court directed authorities to reconsider objections with evidence of genuine transactions. The key takeaway is that authorities must examine taxpayer replies before issuing final decisions.
