The Rajasthan High Court orders the refund of Rs. 24 lakh collected during a search, citing no valid demand. The court also imposes a 12% interest and a penalty.
The CESTAT ruled that a service tax demand cannot be based solely on income declared during an income tax survey without corroborating evidence of taxable services.
The Calcutta High Court has set aside an appellate authority’s order rejecting a GST appeal on grounds of a 56-day delay.
CESTAT Hyderabad ruled that depreciation on capital goods under EOU scheme is admissible only until date of de-bonding, not until date of duty payment.
The Calcutta High Court has set aside a 200% GST penalty on a business for an expired e-way bill, ruling the tax authority failed to prove an intent to evade tax.
The Odisha High Court has set aside a rejection order for an appeal filed by Sunrise Coke Enterprises, ruling that the company should be given a chance to explain a two-day delay in filing.
The Calcutta High Court ruled that a prior payment of over Rs.5.50 crore by Murshidabad Flour Mill Private Limited to tax authorities could be treated as a pre-deposit for filing an appeal, effectively waiving the mandatory 10% deposit.
The Income Tax Appellate Tribunal (ITAT) Ahmedabad set aside an order by the CIT (Exemption) that rejected a trust’s 80G approval application.
The Income Tax Appellate Tribunal (ITAT) Agra Bench ruled that an appeal cannot be dismissed under Section 249(4)(b) for non-payment of advance tax if the assessee’s income is below the taxable threshold.
The Income Tax Appellate Tribunal (ITAT) Delhi heard the case of Ashish Anand vs. ITO, concerning an unexplained cash deposit during demonetization.
