Allahabad HC quashed penalties under Section 129(3) of GST Act where Part B of the e-way bill was not filled due to a technical error and no intent to evade tax was found.
Section 119(2)(b) applications enable retirees to claim leave encashment exemption up to ₹25 lakh, condoning delays in filing revised returns.
The Calcutta High Court held that GST authorities cannot seize or seal cash under Section 67 unless it is shown to be useful or relevant to proceedings, and ordered de-sealing of ₹24 lakh cash.
Recent amendments in GSTR-9 and GSTR-9C have increased compliance complexity, prompting calls for extended deadlines to allow accurate filing and reconciliation.
ICAI’s Code of Ethics amendments now allow advertising, website promotion, and enhanced visibility, enabling domestic CA firms to compete confidently on a global scale.
The ITAT held that income appearing in Form 26AS cannot be taxed unless actually received when the assessee follows cash accounting. The ruling confirms that 26AS entries alone cannot justify additions.
Court ruled that FEMA summons issued under Section 37 operate within a civil-procedural framework and are not subject to gender-based safeguards under Section 160 CrPC. The key takeaway is that a woman cannot claim exemption from personal appearance in FEMA inquiries.
Registration under section 80G was rejected due to a clause suggesting financial assistance abroad. Ruling: ITAT held application of income occurs in India. Key takeaway: Mere mention of foreign studies cannot block 80G registration.
The court held that undisclosed investments in school property could be assessed against the wife due to her familial control over the educational society. Seized documents from the husband’s premises were relevant and sufficient evidence.
The tribunal ruled that funds donated to certain political parties were routed back to the donor, lacking genuineness. Deductions under Section 80GGC were disallowed as a result.
