Allahabad High Court invalidates GST order for lacking survey report, hearing, and notice of judgment pronouncement, upholding natural justice.
Mumbai ITAT rules against taxing notional rent on unsold flats held as builder’s stock-in-trade, preferring the Gujarat High Court view over Delhi.
ITAT Kolkata rules in favor of Joy Consolidated, deleting Rs. 2.7 Cr cash credit, citing sufficient evidence for share and loan transactions.
ITAT Delhi remands Orange Business Services India’s transfer pricing case, ordering separate benchmarking for IT and ITES segments based on consistency and directing the use of the headcount method for expense allocation.
Delhi High Court is examining if consolidated GST Show Cause Notices across multiple financial years are legal. Conflicting judicial precedents from various High Courts are being considered.
The Madhya Pradesh High Court ruled that WhatsApp chats, even if collected without consent, are admissible in matrimonial disputes. Citing Section 14 of the Family Courts Act, the court emphasized the court’s discretion to accept relevant evidence to effectively resolve family matters, prioritizing fair trial over absolute privacy.
The ITAT Bangalore ruled that St. Joseph Engineering College Alumni Association cannot be denied 12AB registration solely for not incurring substantial expenditure. Genuineness of activities, including proposed activities, is key for registration under Section 12AB.
The ITAT Bangalore ruled in favor of Lakshmanram Bheemaji Purohit, deleting an addition for alleged bogus purchases. The court held that no disallowance can be made when an assessee files income under Section 44AD without exceeding turnover limits.
ITAT Delhi held that deduction under section 54F of the Income Tax Act allowable since the provisions of section 54F allows for construction of the property within a period of three years. Accordingly, appeal allowed.
ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.
