The Court reinstated penalties and behavioural directions after holding that the federation’s leaders played an active role in anti-competitive practices. It restored the Commission’s order in full.
The Supreme Court applied the dominant-purpose principle and concluded that an established company buying specialized process-automation software cannot claim it was for personal or self-employment use. The transaction clearly supported larger commercial operations.
The High Court disposed of the appeal after noting that the Supreme Court had already directed opening of a common GST portal for filing TRAN-1 and TRAN-2. The earlier Single Judge order was rendered academic.
ITAT Raipur set aside an ex-parte appellate order where the CIT(A) dismissed the appeal solely for non-prosecution. The matter was restored for fresh adjudication to ensure principles of natural justice are followed.
The Tribunal dismissed the rectification plea after holding that no mistake apparent on record was shown. It ruled that the assessee’s request amounted to seeking a review, which Section 254(2) does not permit.
ITAT Chandigarh allowed a delayed appeal of 457 days, holding that the assessee had reasonable cause for delay and the Limitation Act provisions applied. Appeal admitted for adjudication on merits.
The Court held that no disallowance under Section 14A can be made when exempt income is not earned in the relevant year. It upheld the Tribunal’s decision and dismissed the revenue’s appeal.
ITAT held that criminal and departmental actions against former office bearers justified the 204-day delay. Assessment was remanded because additions were made without examining evidence.
ITAT upholds deletion of Section 69 addition after remand verification showed property purchases were recorded as business stock. Ruling highlights that properly accounted stock-in-trade cannot be taxed as unexplained investment.
ITAT holds that the temples bona fide belief in statutory exemption justified a 607-day delay. Assessments and penalties are remanded for fresh review considering exemption applicability.
