Court dismisses appeals focused solely on profit estimation, stating it does not involve a substantial question of law required for admission.
Court sets aside GST registration cancellation due to a cryptic show-cause notice lacking essential factual details, citing violation of natural justice.
Court invalidates GST order seeking dues from legal heir of deceased taxpayer, citing lack of evidence business continued under deceased’s registration.
Assessee was importing food products like Sherbet from the Kingdom of Bhutan. As per assessee he would fall under Section 3(2-C) of the Tamil Nadu General Sales Tax (Seventh Amendment) Act, 2002.
Assessee was predominantly engaged in activities of imparting education and also involving the certain educational institutions. Assessee had filed its return of income for AY 2009-10 on disclosing nil income.
Patna High Court held that taxpayer will not be eligible for Direct Tax Vivad Se Vishwas Scheme 2024 [DTVSV Scheme] against notice issued under section 148 of the Income Tax Act since dispute tax is not ascertainable.
Jharkhand High Court held that order solely based on the judgement which has been later on over-ruled by the Hon’ble Apex Court requires interference and hence the order passed by ITAT is liable to be quashed and set aside.
Patna High Court held that blocking of Electronic Credit Ledger justified since there is sufficient material before department to satisfy with regard to necessity of passing an order under rule 86-A(1) of the CGST Rules, 2017.
Calcutta High Court held that initiation of penalty proceedings under section 271(1)(c) of the Income Tax Act and passing of penalty order thereof in the name of a non-existent entity (i.e. dissolved HUF) is liable to be quashed. Accordingly, appeal of revenue dismissed.
Held that the AO seeks to disallow expenses on account of doubting the genuineness for the reason that the same were not incurred wholly or exclusively for the purpose of the petitioner’s business.
