Delhi High Court quashes Commissioner’s order upholding penalty under Section 271C of the Income Tax Act for failure to deduct TDS, citing non-consideration of reasonable cause.
ITAT Jaipur rules assessment valid despite no penalty initiation in Mikuni India case. Tribunal cites precedents, highlights separation of assessment and penalty proceedings.
Allahabad High Court stays GST demand on UP Medical Supplies Corp for supplying medicines to govt hospitals, questioning taxability under Section 7(1)(a) of CGST Act.
Bombay High Court quashes a ₹100 crore tax demand against Mumbai Port Authority, ordering a fresh review after claims of an ex parte decision.
ITAT Mumbai partially allows Raheja Legacy Trust’s appeal, reducing loan additions after assessing supporting documents for lender genuineness.
ITAT Ahmedabad directs verification of agricultural land sale 10 km beyond municipal limits to determine its capital asset status under Section 2(14)(iii).
CESTAT Bangalore rules KLE Society’s services to Malaysian university qualify as export of services, overturning a substantial service tax demand. The tribunal cited precedent cases like Vodafone Idea and Verizon Communication, emphasizing the recipient’s location and foreign currency payments.
Rajasthan HC directs CG Tollway Ltd. to file an appeal against GST orders while considering circulars and audit reports. Appeal to be resolved in 3 months.
ITAT Chennai sends case back for reassessment as the assessee was not given a final opportunity to explain cash deposits in bank accounts for AY 2012-13.
ITAT Mumbai remands case for fresh evaluation of Mohanlal Shikshan Sanstha’s applications under Sections 12AB & 80G due to procedural delays.
