ITAT Raipur held that addition towards cash deposited during demonization period partly set aside based on CBDT Instruction No. 03/2017 dated 21.02.2017. Accordingly, appeal of assessee partly allowed.
Madras HC sets aside GST order against DS Engineering, ordering a rehearing after 10% tax deposit. Dispute over GSTR 3B/2A mismatch.
J&K High Court directs GST restoration for Faisal Construction, citing precedent. Compliance required within seven days.
ITAT Pune remands penalty case, citing pending quantum appeal before CIT(A). Decision on under-reporting penalty deferred.
Uttarakhand HC restores GST registration of Devendra Singh Adhikari after returns and dues payment, following a precedent case.
ITAT acknowledged the taxpayer’s claim under Section 54F, despite its late submission, and instructed the AO to verify the claim and provide appropriate relief. The ITAT cited a jurisdictional High Court ruling that allows taxpayers to raise additional claims, provided they are legitimate.
ITAT Mumbai rules Section 115JB of Income Tax Act does not apply to SBI for AY 2006-07, exempting banks from MAT provisions before 2012.
ITAT Mumbai allows pre-possession interior fit-out expenses as cost of improvement for capital gains, setting aside AO/CIT(A) disallowance.
Delhi High Court permits B. Braun Medical India’s GST ITC claim, overriding a supplier’s GSTN error. Court focused on factual supply and no double claims.
Kerala High Court allows ITC claim for late GSTR-3B filings, citing extended time limits under Section 16(5). Order re-evaluation mandated.
