Delhi High Court dismisses Kavish Ispat’s writ plea against a GST order, directing appeal as reply was considered and hearing offered. Notification validity rests with Supreme Court.
Mumbai ITAT dismisses PCIT’s Section 263 order against Kisan Agro Mart, ruling a presumed 3% commission on accommodation entries was based on surmises, lacking evidence.
Dehradun ITAT rules Form 10B filing is directory, not mandatory, allowing charitable trusts to claim Section 11 exemption even with delayed submissions.
ITAT Delhi rules that royalty income, uncertain in collection, cannot be taxed merely due to TDS deduction. Real income theory and AS-9 prevail.
CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims.
ITAT Delhi sets aside CIT(A) order, remanding Amit Gupta’s reassessment case for fresh review of Section 54F deduction and validity of Section 147 reopening
Delhi High Court issues notice in reassessment challenge for AY 2018-19, directing AO to provide evidence of cash repayment in alleged bogus sales transactions.
Calcutta High Court mandates manual GSTR-1 form amendment beyond the due date, citing judicial precedents and the right to legitimate input tax credit.
ITAT Mumbai dismisses Cable & Wireless India’s appeal, ruling it non-maintainable as the assessee bypassed the first appellate authority (CIT-A).
Patna High Court sets aside a GST penalty of ₹6.33 lakh for the 2016-17 financial year, citing the non-existence of CGST Act at the time and relying on a Supreme Court precedent.
