Kerala High Court directs consideration of Section 74 CGST/SGST invocation as a preliminary issue in Honey Rose Varghese vs. State of Kerala.
ITAT Jaipur quashes penalty under Section 271E of the Income Tax Act in Anil Sharma vs. ITO due to absent recorded satisfaction.
Madras High Court held that re-opening u/s. 148 read with section 147 of the Income Tax Act not sustained as there is no failure on the part of assessee to fully and truly disclosure all the material facts. Thus, notice and order quashed.
Patna High Court held that Faceless Assessment Procedure as prescribed under section 144B of the Income Tax Act is duly followed and in course of faceless assessment at every stage approval from competent authorities have been obtained.
Madras High Court held that the provisions of Section 40A(7) of the Income Tax Act would override Section 43B of the Income Tax Act provided conditions under clauses (a) and (b) of section 40A(7) are satisfied.
Delhi HC: Garg Exim denied non-relied document copies, but can challenge final GST order. Adjudication concluded, rights reserved.
ITAT Kolkata overturns CIT(A) order on tribal doctor’s tax exemption, orders re-examination of income sources and bank deposits under Section 10(26).
There are absolutely no credible and reliable evidences to establish that entire loans in cash were from the undisclosed funds whereas loan in cheques were accepted to be that of person other assessee and his role as a conduit or a mere intermediary was established.
Delhi HC halts state GST notice against DRJ Petrochem due to ongoing DGGI investigation. No coercive action allowed.
Kerala HC directs petitioner to raise objections to GST show cause notice before Adjudicating Authority; reply time extended by two weeks from judgment.
