ITAT Kolkata rules addition under Section 68 for share capital invalid solely due to non-compliance with summons when evidence was furnished.
Madras High Court directs Assistant Commissioner to consider Saamy Trading’s application for rectification of GST demand order within four weeks.
ITAT Surat sends back transport expense disallowance case to CIT(A), citing improper rejection of assessee’s additional evidence under Rule 46A.
Delhi High Court dismisses Revenue appeal, upholding penalty cancellation on Genpact Services LLC over debated expense classification and vague penalty notice.
Delhi High Court directs tax authorities to allow Ebixcash Mobility to reconcile GST TDS deposited by clients under an old GSTIN after CIRP.
Delhi HC dismisses plea against fraudulent ITC demand, notes pattern of writ misuse in fraud cases, imposes ₹1 lakh cost for contradictory stands.
ITAT Delhi restores Bar Council case to NFAC, directing review of mandatory notice service under Section 148 for reassessment before deciding on merits.
Kolkata ITAT removes Rs 1.43 crore addition on share capital, citing funds received in prior years and adequate documentation for current year’s receipts.
ITAT Pune sends fruit seller’s appeal against Rs. 78 lakh addition back to CIT(A), condoning 13-month delay due to COVID-19 illness based on Supreme Court principles.
Madras HC directs Shalu Cabs to appeal ex-parte GST order, citing accountant’s failure to inform, permits appeal beyond limitation if filed promptly.
