ITAT Delhi rules tax reassessment invalid under Section 147 as AO’s ‘reason to believe’ was based on an incorrect assumption of facts about purchases.
Ahmedabad ITAT upholds prior ruling on TDS for non-resident payments, emphasizes consistency.
GST department should empathetically consider requests for personal hearing adjournment on medical grounds, rules Delhi High Court.
ITAT Delhi dismisses Revenue’s appeal, affirms LTCG exemption on share sale in Bal Kishan Arora case citing identical precedent from Delhi High Court.
Delhi High Court dismisses revenue appeal against Bharti Airtel, reaffirming that charges paid for bandwidth to overseas operators are not taxable as royalty under the Income Tax Act.
Tax tribunal remits Vijay Kumar Sharma assessment to CIT(A) for fresh hearing, citing non-compliance due to business hardship after demonetization.
CESTAT remits power project interest waiver case back to Chief Commissioner, citing unreasoned rejection and violation of natural justice principle.
Delhi High Court examines GST rate dispute on railway AC units, reviewing a government circular imposing 28% vs. advance rulings supporting 18%.
Kerala High Court rules serving draft assessment order not mandatory for ‘ordinary assessees’ under former Section 144B faceless tax law.
ITAT Ahmedabad rules Section 13(1)(b) applies only during assessment, not registration, remands trust 12AB application to CIT(E).
