ITAT Surat condones appeal delay in Ramesh P. Mehta HUF case, remanding tax assessment dispute for fresh consideration by AO. Read key judicial observations.
ITAT Ahmedabad allows deduction under Section 80-IA despite late filing of Form 10CCB, ruling it as a procedural lapse. Read key case details and precedents.
Bombay High Court permits K.S. Bilawala to file a revised tax return, ruling that “genuine hardship” under Section 119(2)(b) of the IT Act should be interpreted liberally.
Punjab & Haryana HC dismissed a writ petition in Red Chilli International Sales vs. ITO, holding that interference at the notice stage under Section 148 is unwarranted.
Madras HC voids order rejecting compounding plea, citing no time limit under Sec. 279(2) of Income Tax Act.
Madras HC voids reassessment, ruling change of opinion beyond 4 years is illegal. No non-disclosure by Saravana Stocks found.
Bombay HC voids reassessment notice, citing lack of proof of undisclosed material facts by Hindustan Lever Ltd.
Karnataka HC voids GST order clubbing multiple years. Section 73 of KGST Act mandates separate notices per financial year.
Allahabad High Court ruled that GST penalty under Section 129 is valid if goods are moved for job work without a properly filled delivery challan.
ITAT Ahmedabad decision clarifies TDS penalty under 271C, aligning with Supreme Court’s US Technologies ruling. Learn key insights here.
