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ITAT Agra Quashes EPF/ESI Disallowance as Section 143(1) Adjustment not allowed for Debatable Issues

Section 54 Deduction Allowed Despite Joint Ownership as Assessee Funded Purchase: ITAT Chandigarh

ITAT Deletes Full Cash Deposit Addition as Business Income Was Already Accepted

Kerala HC Allows Premature Closure of Fixed Deposits to Enable Dividend Payment in Liquidation

AE Transactions Must Be Benchmarked Separately When Segmental Data Exists: ITAT Delhi

General GST Penalty 125 Set Aside as Specific Late Fee Was Already Prescribed: Madras HC

Gauhati HC Allows GST Registration Restoration as Taxpayer Agreed to File Pending Returns & Clear Dues

No Fixed Place PE in India as Customer Premises Were Not at Foreign Company’s Disposal: ITAT Delhi

ITAT Restores Section 271AAC Penalty as Quantum Assessment Was Set Aside

MP HC Declines Writ Petition as GST Appellate Tribunal Is Now Functional

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