The appellant appears to have given a discount on the gross value of the exports which was reflected in the invoice raised by the appellant as well and hence, appellant received 97% of the gross value of the export in its bank account (Bank of Maharashtra).
ITAT Nagpur ruled that loose papers found with a third party cannot justify income addition without corroborative evidence, especially if statements are retracted.
ITAT Bangalore ruled in favor of Thejaswini Jakkaraju, allowing the Section 87A tax rebate on a revised return filed to rectify an omission in the original filing.
ITAT Pune condones delay, restores six appeals to CIT(A) for merit-based decision, citing non-compliance with Section 250(6) and assessee’s health.
Mumbai ITAT deletes ₹42 lakh ‘on money’ addition against assessee, citing tax officer’s failure to provide cross-examination and lack of independent evidence.
Mumbai ITAT dismisses appeal against assessee, citing invalid Section 148 notice due to improper sanction and lack of cross-examination in ‘on money’ case.
Delhi High Court halts coercive measures against Raghav Agarwal in a GST case involving multiple show cause notices for overlapping periods.
Madhya Pradesh High Court rules Gwalior Municipal Corporation can charge mutation applicants for public notice publication, citing regulatory purpose and public policy.
Madhya Pradesh High Court dismisses plea to admit private recorded conversations as evidence in a divorce case, reinforcing spousal privacy rights.
Madhya Pradesh High Court sets aside an order allowing a husband to submit a CD with private chats, citing a violation of the wife’s right to privacy under Article 21.
