ITAT Ahmedabad sets aside ex-parte NFAC order but imposes ₹10,000 cost on the assessee for failure to justify non-compliance in the appellate stage.
ITAT Pune remands an ex-parte order after considering the senior citizen assessee’s tech constraints, allowing fresh appeal proceedings with a fair hearing.
ITAT Mumbai held survey statements cannot solely justify income addition without corroborative evidence. Case: DCIT Vs Ahinsa Infrastructure (AY 2014-15).
ITAT Ahmedabad remands Amod Steel case after non-appearance due to communication sent to a former accountant’s email, impacting the appeal process.
ITAT Delhi remanded the issue back to file of AO to re-compute disallowance under rule 8D(2)(ii) of the Income Tax Act by taking those investment which give rise to exempt income @1% of average value of investment.
ITAT Mumbai held that disallowance under rule 8D(2)(ii) r.w.s. 14A of the Income Tax Rules should be made on average value of investment yielding exempt income and not on the basis of quantum of investment based on market value.
The Chhattisgarh High Court held that royalty is not a tax but a contractual payment, dismissing a writ petition challenging a service tax demand on royalty.
Supreme Court held that illegal termination of employment constitutes a civil dispute rather than criminal intimidation. Accordingly, appeal allowed and chargesheet against the appellants are quashed.
Orissa High Court grants stay on tax dispute with 10% deposit of disputed tax, following recent notification. Read the full judgment summary.
Kerala HC upheld ITC restrictions under GST but allowed an extension for error correction in Form GSTR-3B. Appeal dismissed with minor modification.
