Calcutta High Court dismisses revenue appeal, upholding ITAT’s decision to quash reassessment against Gillanders Arbuthnot due to lack of new evidence.
ITAT Ahmedabad clarifies that common area maintenance charges recovered from a sub-tenant, when reimbursed against actual expenses, are not rental income.
Gujarat High Court invalidates reassessment notice, citing department’s failure to issue fresh 148A(b) notice post-faceless transition as per Supreme Court.
The ITAT Nagpur has set aside an ex-parte income tax addition of ₹7.38 lakh against a senior citizen agriculturist, citing lack of proper notice and unproven agricultural income.
Gujarat High Court rules companies can claim a refund of unutilized compensation cess on coal used for exported goods, even with IGST payment.
Delhi High Court rules “three months” for SCN is “three calendar months,” not 90 days, upholding a demand order and rejecting a plea for more hearings.
ITAT Nagpur remands Gayatri Gram’s 80G exemption appeal, instructing CIT(E) to reconsider a fresh application after initial rejection due to a technical error in the application clause.
ITAT Ranchi dismisses Revenue’s appeal against deletion of Section 270A penalty on Uranium Corporation of India Ltd., citing inadvertent error and no revenue impact due to MAT.
ITAT Ahmedabad rules on Krishnanagar Vaishnvsamaj vs. ITO, allowing a trust to claim deduction for income utilized within the original extended timeframe, despite a recent amendment.
CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.
