The Tribunal ruled that filing Form 9A is not required when a charitable trust sets off earlier years’ excess application against current year income. The set-off is allowable as application of income under Section 11.
ITAT Raipur held that the appellate authority must pass a reasoned order on merits under Section 250(6) and cannot dismiss an income tax appeal solely for non-prosecution.
The Karnataka High Court set aside orders rejecting TRAN-1 and TRAN-2 credit claims after noting that relevant documents were not examined earlier. The matter was remanded for fresh scrutiny by the adjudicating authority.
High Court held that adjusting the entire refund during operation of a Tribunal stay order contravened the order and required refund of the excess amount.
The Court indicated that the three-year practice requirement should continue and sought suggestions from High Courts and law universities before deciding on the plea for exemption.
Additional Commissioner of Central Tax Vs Vigneshwara Transport Company (Karnataka High Court) SCN u/s 74 GST Valid even if based on Material from allegedly Illegal Search or from another Commissionerate-Karnataka HC The Karnataka High Court held that proceedings u/s 74 of the CGST Act are independent adjudicatory proceedings & are not dependent on validity of […]
The Supreme Court dismissed the SLP challenging the Karnataka High Court decision that Kambala events cannot be restricted only to Dakshina Kannada and Udupi, as the PCA amendments permitting such sports have been upheld.
The Calcutta High Court declined to interfere with an income tax assessment order, holding that writ jurisdiction should not be exercised when a statutory appeal remedy is available. The Court directed the assessee to pursue the appellate process.
The Madras High Court examined repeated provisional attachment orders issued under Section 281B without detailed reasoning. The Court directed reconsideration of the attachment to enable the assessee to access working capital facilities.
The Court held that merely earning higher profits by related concerns does not establish diversion of trust funds. Without evidence of undue benefit to specified persons, Section 13(1)(c) cannot be invoked.
