ITAT Chennai directs a fresh assessment for an illiterate taxpayer with high-value transactions who failed to file ITR, citing lack of awareness and imposing a Rs. 5,000 cost.
The Delhi High Court has directed tax authorities to reconsider two GST orders issued to Ganpati Exports Pvt. Ltd., citing suspected duplication of demand and arithmetic errors in the disputed amounts.
ITAT Nagpur has partly allowed a taxpayer’s claim for indexed cost of improvement on a property, scaling down disallowance after finding some renovation expenses plausible.
The Delhi High Court clarifies that DRI officers are “proper officers” under the Customs Act, 1962, for issuing show cause notices, aligning with a recent Supreme Court ruling in the Canon – II review.
The Delhi High Court has set aside a GST demand order against Pashmeen Overseas, citing the absence of a personal hearing and remanding the case for fresh adjudication. The validity of underlying notifications remains subject to a Supreme Court decision.
ITAT Jaipur held that disallowance of exemption under section 11 of the Income Tax Act on the basis of bonafide error in ITR is not justified. Accordingly, appeal allowed and benefit granted.
Delhi High Court grants injunction against Franchise India Brands Ltd. and Ichakdana Food Services LLP for unauthorized use of ‘Rasna’ and ‘Rasna Buzz’ trademarks after agreement expiry.
ITAT Kolkata directs CIT(A) to issue a speaking order on merits, setting aside an ex parte dismissal in an income tax appeal.
The Allahabad High Court ruled that minor discrepancies, like a single digit error in an e-way bill’s invoice number, do not warrant action under Section 129 of the CGST Act.
Delhi High Court quashes Section 201 TDS notice against Conner Institute, ruling no default when payee obtained a lower deduction certificate, highlighting the prerequisite for such notices.
