AO must apply their own mind to the contents of the DVO report and any other available material as relying solely on a DVO’s report without any independent inquiry or satisfaction was a fundamental jurisdictional flaw that invalidated the entire reassessment proceeding from the start.
Disallowance under section 40(a)(ia) and liability under section 201 operated independently, and assessee could not escape TDS liability merely by making a partial disallowance in its return.
NCLT Mumbai found Section 10 petition complete, with no pending disciplinary issues against proposed IRP, and ordered commencement of CIRP for Comp-Print Kalpana Private Limited.
Orissa High Court held that Goods and Services Tax deposit on account of inadvertent error got reflected in Tax Deduction at Source account is rectifiable since denying the rectification would tantamount to double taxation.
The NCLT Delhi directed liquidation of Auto Needs (India) Pvt. Ltd. under Section 33(2) of the IBC after the CoC, with 100% votes, found no viable resolution plan.
Delhi High Court set aside notice under Sections 148A(3) & 148 when petitioner’s objections and documents were not considered before reopening for AY 2019-20.
Equipment imported for mall amusement facilities was confirmed as valid under tariff heading 9506, allowing preferential duty, as customs misapplied classification rules and relied on non-statutory documents.
Delhi High Court held that a GST evasion informer has no legal right to claim a reward, noting such grants are discretionary and not enforceable through writs.
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
SC clarified that a trust’s 12AA registration isn’t enough to claim 80G benefit; the nature of its activities must be independently verified for charitable character.
