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Judiciary

Joint Property Sale: Full TDS Credit Must Be Allowed If Deducted in Assessee’s Name

September 24, 2025 921 Views 0 comment Print

The ITAT Pune ruled in the case of Nanasaheb Bhagawan Sasar vs. ITO that an assessee is entitled to a full Tax Deducted at Source (TDS) credit, even if the buyer mistakenly deducted the entire amount in the assessee’s name for a joint property sale.

ITAT Rajkot Deletes ₹65 Lakh Addition Against Farmer, Accepts Compensation as Source

September 24, 2025 477 Views 0 comment Print

Rajkot Bench of ITAT granted relief to a farmer by deleting an addition for unexplained investment, holding that land purchase was funded by compensation from Reliance Infrastructure.

Delhi HC Stops Coercive GST Refund Recovery Until GSTAT Becomes Functional

September 24, 2025 519 Views 0 comment Print

Delhi High Court stops GST authorities from recovering a refund from Ikiraon Technologies Pvt. Ltd. The court’s order protects the company until the GST Appellate Tribunal is operational.

Workmen not worked after layoff notice are not entitled for wages of that period

September 24, 2025 552 Views 0 comment Print

NCLAT Delhi held that claim of wages and salaries after the issuance of the layoff notice rightly rejected since the appellant workmen due to issuance of the layoff notice has not worked after issuance of this layoff notice. Accordingly, appeal dismissed.

Written agreement not mandatory to prove existence of financial debt

September 24, 2025 897 Views 0 comment Print

NCLAT Delhi Held that a written agreement is not a condition precedent to prove the existence of a financial debt. Accordingly, CIRP application u/s. 7 of IBC duly admitted as debt and default proved.

Exemption u/s 11 and 12 could not be denied to Charitable Trust if Audit Report was filed by extended due date even if after the filing of ITR

September 24, 2025 1500 Views 0 comment Print

Both return and Form 10B were filed within extended due date (31.10.2018). Thus, substantive compliance was achieved. Filing of audit report after the return but before expiry of due date could not be construed as fatal non-compliance.

Draft Assessment Order was not permissible u/s 144C(1) when TPO makes no variation

September 24, 2025 648 Views 0 comment Print

Where the Transfer Pricing Officer (TPO) accepted international transactions at arm’s length without proposing any variation under Section 92CA(3), assessee did not qualify as an “eligible assessee” under Section 144C(15)(b).

No order of retrospective GST Cancellation be passed unless specifically mentioned in SCN with reasons

September 24, 2025 759 Views 0 comment Print

Since the SCN did not propose retrospective cancellation or raise the issue of non-existent premises, the impugned cancellation order was unsustainable therefore, assessee’s GST registration should be treated as cancelled only from 31 December 2024, the date of the SCN.

Beer Shop Cash Deposits Assessment Remanded for De Novo Hearing by ITAT Pune

September 24, 2025 129 Views 0 comment Print

ITAT Pune has sent the case of Shankar Saybu Rakhewar back to the Commissioner of Income Tax (Appeals) for a new hearing.

ITAT Mumbai Restores Bogus Purchase Case – CIT(A) Erred by Denying AO Opportunity

September 24, 2025 219 Views 0 comment Print

Mumbai ITAT has restored a bogus purchases case to the Assessing Officer for a fresh hearing, ruling that CIT(A) erred by partially restricting the addition without giving the assessee a full opportunity to present evidence.

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