ITAT condones assessee’s 87-day delay in filing appeal with CIT(A), citing COVID-19 pandemic. Case sent back to CIT(A) for decision on assessment merits.
ITAT Hyderabad upholds Rs 1.33 cr TP adjustment against Hammond Power Solutions for technical/stewardship services, citing insufficient evidence of service delivery.
Pune ITAT condonès 191-day delay in tax appeal after assessment order email went to spam; remits case for merits review, citing judicial precedents.
Kerala High Court dismisses firm’s challenge to GST order, stating failure to use hearing opportunity differs from denial; directs firm to use appeal.
Allahabad High Court grants bail to GST fraud accused in Gangster Act case, noting prior SC bail in predicate offenses and citing recent Supreme Court ruling.
Kerala High Court sets aside rejection of Thrissur Canine Club’s 12A/80G registration, citing same-day amendment approval. Tax dept to reconsider.
Orissa High Court rules tax refund for pre-resolution period can be adjusted against old dues considered in NCLT approved plan, citing Ghanashyam Mishra precedent.
Bombay High Court stays ₹133 crore GST penalty on Shemaroo Entertainment executives, citing concerns over retrospective law application.
AP High Court rules non-territorial tax officers need separate authorisations for audit & assessment, setting aside orders for lack of mandates.
Ahmedabad ITAT upholds disallowance of Section 35(1)(ii) tax deduction for donation to Shri Arvindo Institute as trust’s approval had expired in 2006.
