Follow Us:

Judiciary

ITAT Quashes Section 12A/80G Rejection for Natural Justice Violation

April 7, 2025 1701 Views 0 comment Print

ITAT Ahmedabad remands Apna Charitable Trust’s 12A/80G renewal applications. CIT(E) rejected applications despite timely submissions, violating natural justice. Fresh adjudication directed.

Order passed with interest & penalty higher than SCN Set Aside by Allahabad HC

April 7, 2025 1773 Views 0 comment Print

Allahabad High Court sets aside GST order with higher demand than show-cause notice, citing violation of Section 75(7) of the GST Act.

Subsidy received after commencement of cold chain facility is revenue receipt

April 7, 2025 717 Views 0 comment Print

The assessee is a limited company engaged in the business of Unit manufacturing homogenized and pasteurized milk and manufacturing of milk products like Ghee Butter, milk powder and other milk products.

Services from SEZ Qualify as Exports; Section 10AA Deduction Allowed: ITAT Chennai

April 7, 2025 1749 Views 0 comment Print

Regarding disallowance under section 10AA, Tribunal found that services provided by appellant to foreign customers from the SEZ did qualify as exports, thus allowing deduction.

Addition under Faceless Assessment Scheme without issuance of notice not sustainable

April 7, 2025 2208 Views 0 comment Print

The entire procedure subsequent to obtaining further information, documents or evidence has not been gone through in case of the Petitioner, and straightaway, the impugned assessment has been finalized.

GST leviable on purchase of residential flat when part amount paid prior to completion certificate

April 7, 2025 1044 Views 0 comment Print

Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed apartment and there was no pre-construction agreement between the petitioner and respondent-BDA.

Delays & Non-Compliance Before Lower Authorities Warrant Sympathetic View: ITAT Pune

April 7, 2025 540 Views 0 comment Print

ITAT Pune remands Gourishankar Education Society appeals due to delays and management issues, allowing re-examination of quantum and penalty cases.

Adjustment of Tax Refund Against Demand Unjustified Due to Stay on Coercive Action

April 7, 2025 1116 Views 0 comment Print

Delhi High Court held that adjustment of refund against outstanding demand not justified on account of an order interdicting coercive action for recovery of dues. Accordingly, petition is allowed and refund amount is directed to be paid.

No Late Fee Under Section 234E for TDS Returns Filed Before 01.06.2015: ITAT Pune

April 7, 2025 867 Views 0 comment Print

ITAT Pune rules late fee under Section 234E not applicable for TDS returns filed before 01.06.2015, allowing Dr. Khanade Hospital’s appeal for AY 2013-14.

Addition merely based on dumb documents/ loose paper not tenable: ITAT Nagpur

April 7, 2025 1164 Views 0 comment Print

ITAT Nagpur held that addition made on the basis of dumb documents, loose paper containing scribbling, rough/vague noting’s in the absence of any corroborative material is not tenable in law. Thus, appeal of revenue dismissed.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031