The Sikkim High Court’s ITAT has remanded tax appeals for Raju V. Mahakalkar for fresh hearing due to the assessee’s repeated failure to submit evidence during assessment and appellate proceedings.
The Madras High Court has permitted a taxpayer, unaware of GST notices due to business closure, to contest a recovery order. The court ruled that the taxpayer must first deposit the tax amount, excluding interest and penalties.
Allahabad HC grants bail to accused in GST forgery case; name surfaced during co-accused’s statement, not mentioned in FIR.
Upon the petitioner’s appearance, the tax authority is mandated to consider the submitted documents and issue an appropriate order regarding the restoration of the Registration Certificate within two weeks from the date of appearance.
Delhi High Court upholds that an Adjudicating Authority cannot reject a refund of excess customs duty if a Chartered Accountant’s certificate confirms the duty was not passed on to consumers.
ITAT Mumbai holds that payments for foreign bandwidth do not attract TDS; also upholds deduction u/s 80G for CSR donations not claimed under Section 37.
The Himachal Pradesh High Court has stayed reassessment proceedings for Aradhana Wines, acknowledging that the core legal issue is pending before the Supreme Court, to prevent multiple litigations.
ITAT Mumbai ruled that property transfer is effective on date of possession and payment, not registration. Section 43CA cannot override a completed transfer.
ITAT Bangalore ruled that an addition cannot be made to a concluded assessment during a search without incriminating material. A statement u/s 132(4) is not enough.
ITAT Jaipur upholds CIT(A)’s order deleting ₹80 lakh addition under Section 68; holds share sale genuine and not accommodation entry.
