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Addition u/s. 69 without any concrete evidence against assessee is not sustainable

March 4, 2025 1200 Views 0 comment Print

ITAT Mumbai held that addition under section 69 towards unexplained cash made by the AO without bringing any concrete evidence on record incriminating the assessee is not sustainable. Accordingly, addition u/s. 69 deleted.

Obligation u/r 3(1) cannot be transferred to recipient of credit u/r 7 of CCR, 2004: CESTAT Mumbai

March 4, 2025 1614 Views 0 comment Print

The appellant herein has merely utilized the credit and, to the extent that rule 3(4) of CENVAT Credit Rules, 2004 has not been shown to have been breached, is not concerned with the source of the credit.

Calcutta HC Allows ITC Claim Under Amended GST Law

March 4, 2025 6480 Views 0 comment Print

Calcutta High Court permits ITC claim under amended GST law, allowing rectification applications for late GSTR-3B filings for FY 2018-19.

Delhi High Court issues Guidelines on Smartphone Use in Schools

March 4, 2025 4236 Views 0 comment Print

Delhi HC lays down guidelines for regulated smartphone use in schools, balancing safety with misuse prevention. Full details on principles for policy implementation.

Errors on Question of Law Not Rectifiable Under GST Section 102: AAR West Bengal

March 4, 2025 762 Views 0 comment Print

GST AAR West Bengal denies tax exemption for Webel Support Multipurpose Service Co-op Society, ruling their manpower services are not exempt under GST law.

Portal Issues & Natural Justice Violations: Calcutta HC quashed GST Refund Rejection order

March 4, 2025 1272 Views 0 comment Print

Calcutta High Court rules in favor of an exporter, overturning a GST refund rejection due to portal issues, citing natural justice violations.

CGST Section 74 Jurisdiction Invalid Without Allegations of Suppression: Allahabad HC

March 4, 2025 4680 Views 0 comment Print

Allahabad High Court quashes GST demand for interest & penalty, ruling Section 74 inapplicable due to lack of fraud or suppression allegations. Read judgment details.

Partner’s Contribution Becomes Firm’s Property Under Partnership Act: SC

March 4, 2025 3585 Views 0 comment Print

Supreme Court affirms that property contributed to a partnership firm becomes firm property, denying exclusive rights to legal heirs. Read the full judgment details here.

SC Grants 8% Interest on Lost E-Stamp paper Refund, Citing Retention Doctrine

March 4, 2025 972 Views 0 comment Print

The Supreme Court ruled that interest at 8% p.a. must be paid on refunded e-stamp duty, reinforcing the doctrine of undue retention. Read about the key legal precedents.

Rejection of belated claim by liquidator to be challenged u/s. 42 of IBC and not by invoking provisions of section 60(5)

March 3, 2025 1425 Views 0 comment Print

NCLAT Delhi held that rejection of belated claim by liquidator needs to be challenged under section 42 of the IBC. Relief cannot be seeked by invoking provisions of section 60(5) of IBC as remedy u/s. 42 not restored.

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