Madras High Court overturns wilful defaulter tag on former IAS officer, citing lack of evidence linking him to company’s financial fraud.
ITAT Nagpur held that addition under section 69A of the Income Tax Act towards unexplained money not tenable in absence of cross-examination and any corroborative evidence on record. Accordingly, appeal of assessee allowed.
Supreme Court rules on arbitrability of disputes after signing discharge vouchers. Clarifies that challenges based on coercion allow arbitration, overturning Bombay High Court decision.
ITAT Delhi held GoDaddy’s income from domain registration, hosting, and other services not taxable as royalty or FTS under the Income Tax Act or India-USA DTAA.
Court dismisses writ petition against a GST show cause notice for ₹4.37 Cr, citing the rule of alternate remedy. Decision references Supreme Court rulings on bypassing statutory appeals.
Bombay High Court held that as per the terms and conditions of the agreement, the assessee was required to pay 5% of the receipt of the assessee and not on 5% of the gross advertising bills. Accordingly, infrastructure fee deduction restricted to 5% of receipt.
Tax penalty under Section 271(1)(c) deleted by ITAT for an assessee whose income was misreported by a consultant, citing voluntary tax payment before notice.
ITAT Mumbai held that head office expenditure incurred outside India exclusively for the Indian branches does not fall within the ambit of section 44C of the Income Tax Act. Accordingly, appeal of the assessee allowed.
Allahabad High Court sets aside a ₹50k GST demand issued in the name of a deceased proprietor, ruling proceedings against a dead person are void ab initio.
ITAT directs tax authorities to grant TDS credit on the sale of exempt agricultural land, ruling denial based on non-disclosure in ITR is incorrect.
