Calcutta High Court rejects writ petition challenging a Section 148A(d) reassessment order, citing alternative remedy and upholding limitation period.
ITAT Pune rules cooperative societies can claim S.80P deduction via ITR filed under S.142(1), setting aside denial over delayed e-verification.
ITAT Cochin dismisses Saida Trading Co. appeal, citing 1,233-day delay. Inability to contact signatory not “reasonable cause.” Judicial precedents on condonation of delay cited.
ITAT Nagpur condones a 607-day delay in Astavinayak Gramin Bigar Sheti’s appeal, ruling that an assessment order on a surrendered PAN constituted justifiable cause.
ITAT Kolkata upholds deletion of capital gains addition under Section 50C and disallowance under Section 14A for Tirupati Niryat Pvt. Ltd.
The Gauhati High Court has permitted the revival of a cancelled GST registration for Abdur Rofique, provided he files all pending returns and pays all outstanding dues, including interest and late fees.
The Orissa High Court has quashed a GST demand for the 2017-18 financial year, citing retrospective amendments to Section 50 of the CGST Act and prior judicial precedent.
ITAT Delhi overturns an AO’s ad-hoc disallowance of 90% of revenue expenses for a real estate company, upholding the use of the Percentage of Completion Method and ICAI’s accounting standards.
The Supreme Court has issued strict directives against police using WhatsApp for serving notices to the accused. Upholding previous precedents, the court mandated in-person service and ordered High Courts to monitor compliance.
The NCLAT dismisses an appeal by promoters and personal guarantors of Sharon Bio Medicine Ltd., clarifying that personal guarantees are independent contracts and not discharged by a resolution plan under the IBC.
