ITAT Bangalore recalls an order in the case of Smt. M.K. Rajeshwari, ruling that a Single Member Bench should not have heard the appeal as the assessed income exceeded the Rs. 50 lakh limit.
P&H High Court has ruled that a retired partner remains liable for a firm’s GST dues if they fail to provide timely intimation of their retirement to Commissioner.
CESTAT Delhi ruled that ocean freight for imported goods is not liable for service tax, citing a Gujarat High Court decision that the tax is extraterritorial.
The ITAT Cochin has ruled that an Assessing Officer must refer a property’s fair market value to a DVO. Failure to do so invalidates any capital gains addition.
The ITAT Chennai has quashed a reassessment against Ambattur Constructions, ruling that a mere audit objection without fresh material is not a valid basis for reopening a completed assessment.
Allahabad High Court dismisses petitions by U.P. Power Corporation Ltd., directing company to use statutory appellate tribunal to challenge CERC notifications on UI charges.
ITAT Raipur held that addition made on account of unexplained out of books cash transaction merely on the basis of certain information without cogent evidence or plausible reasoning has not substance to survive in eye of law. Accordingly, addition deleted.
Delhi High Court recently ruled that GST departments can’t search an advocate’s office or seize documents without evidence of personal involvement in a client’s wrongdoing.
ITAT Mumbai held that adjustments made by Central Processing Centre [CPC] under section 143(1) of the Income Tax Act is deleted since the entire adjustments were on account of technical glitches of the CPC system.
Punjab and Haryana High Court granted bail to the accused who is already in custody for a period of more than 6 months for commission of offence punishable under Section 132 of the Central Goods and Services Tax Act [CGST Act]. Accordingly, bail granted.
