ITAT Amritsar remands an appeal after finding that the CIT(A) failed to send notices to the correct email, denying the taxpayer a fair hearing.
The CESTAT in Mumbai rules on Spacewood Furnishers’ appeal, finding that the appeal period starts from the date of a speaking order, not the bill of entry.
ITAT Pune rules that failure to verify Section 54F deduction conditions makes an assessment order erroneous and prejudicial, upholding PCIT’s revisionary powers.
ITAT Bangalore upholds income additions for Rajiv Venkatpathi Gowda after he failed to provide proof for unexplained bank deposits and admitted salary income.
ITAT Ranchi rules that an entire purchase cannot be disallowed as bogus without rejecting the books of account; only the profit element is taxable on disputed purchases.
An ITAT ruling on Aviraldhaani Foundation shows that a trust can be denied charitable registration for having a vague ‘any other activity’ clause, but natural justice must prevail.
An ITAT Pune ruling confirms that domestic companies cannot use DTAAs to reduce Dividend Distribution Tax (DDT) under Section 115-O, as the tax is a levy on the company, not the shareholder.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Supreme Court rules telecommunication towers are movable property, allowing input tax credit (ITC) under CGST Act, dismissing revenue’s appeal against Delhi High Court’s decision.
Supreme Court upheld Delhi HC’s decision in DRI vs Pushpa Tolani, ruling jewellery carried by tourists as personal effects under Baggage Rules, 1998, not liable for duty.
