ITAT allows employee TDS credit of Rs. 13.14 Lakh despite employer Dunzo’s deposit failure. Salary slips are sufficient proof; denial for employer’s default is rejected.
ITAT Delhi ruled that a diary alleged to show undisclosed income cannot sustain a Rs. 27 crore addition, as it was not seized, lacked corroboration, and mere voluntary surrender by the assessee is insufficient for assessment.
Bangalore ITAT grants S80P(2)(a)(i) deduction on interest from co-op society’s statutory investments, citing SC rulings that S80P must be interpreted liberally.
Agra ITAT confirms deletion of Rs. 6.77 Cr addition u/s 68, ruling the scrap trader’s bank credits were fully explained by GST, loans, VAT refund, and internal transfers, backed by evidence.
ITAT Mumbai rules Avana Global’s freight and inland haulage income is exempt under Article 8 of the India-UAE DTAA, rejecting the S44B tax stand and following High Court precedent.
Tribunal held that interconnected flats forming a single residence count as “one house” for Section 54F exemption and quashed PCIT’s revision, ruling that AO’s detailed enquiry could not be overturned.
MP High Court rules an Advance Ruling (AAR) against one GSTIN holder cannot bind an independent business, even under the same brand, citing Section 103 of the CGST Act.
The Gujarat High Court has issued notice to the Union of India, demanding an explanation for not extending the Income Tax Return (ITR) filing due date under Section after extending the Tax Audit Report deadline under Section to October . The court relied on its previous ruling in the All Gujarat Federation of Tax Consultants case, which established that the two dates are inextricably linked and must be the same.
The Appellate Authority for Advance Ruling (AAAR), Gujarat, in the case In re Jivagro Limited, classified the product ‘Rapigro’ as a Plant Growth Regulator under HSN 38089340
Delhi High Court held that taxpayers must approach GST Appellate Authority to contest adjudication orders, rejecting arguments that replies ignored at adjudication cannot be considered in appeal.
