The issue was denial of deduction due to delayed filing of Form 56F. ITAT held that delay is a procedural lapse and directed allowance of deduction.
The issue was a GST order passed without considering the taxpayer’s reply or giving reasons. The Court allowed filing of appeal with delay condonation and protected the taxpayer from coercive recovery.
The court examined whether reassessment could proceed without any incriminating material from search. It held that absence of such material vitiates jurisdiction, leading to quashing of proceedings.
The issue was rejection of a rectification application due to delay while ITC was disputed. The Court allowed filing of appeal with delay condonation, emphasizing appellate remedy over technical rejection.
The issue was whether delayed filing of return bars deduction under Section 10AA. ITAT held that timely filing was not mandatory for the relevant years and allowed the deduction.
The tribunal examined whether delayed filing of Form 67 bars foreign tax credit. It held that filing before completion of assessment is sufficient, allowing the credit.
A statutory tax charge d noidt constitute a secured interest under the Insolvency and Bankruptcy Code (IBC) therefore, the Court directed the removal of the TNVAT Department’s attachment over the corporate debtor’s property.
Smt. Satyabhama Vs DCIT (ITAT Hyderabad) The Hyderabad ITAT deleted the addition of ₹16.55 lakh u/s 69A, holding that cash found during search was duly explained by earlier accepted cash balance. The Tribunal also condoned a 97-day delay, adopting a liberal approach considering the assessee’s age, lack of digital access, and procedural difficulties. On merits, […]
The case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
The issue was whether failure to deduct TDS due to court directions attracts default. The Tribunal held that compliance with binding interim orders prevents liability under Section 201.
