ITAT allows concessional tax rate under Section 115BAA to Chola Business Services, citing timely filing of Form 10IC and acknowledgment by CPC.
ITAT allows ASAN Memorial Association’s claim for statutory deduction under Section 11 despite filing errors in the Income Tax Return for AY 2016-17 and 2017-18.
ITAT Chennai remands the case on bogus purchases of Rs.92.43 lakhs to the AO for re-adjudication, allowing new evidence and addressing 80-IA deduction issue.
Orissa High Court rejects Sri Gopal Store’s writ challenging a manual assessment, citing the absence of faceless assessment requirements for the 2021-22 tax year.
Orissa HC grants taxpayers the right to defer GST demand challenges due to absence of GST Appellate Tribunal, referencing the Maa Tarini Traders case.
ITAT Delhi rules that assessment notices were not served to the assessee, Raj Rani, leading to the setting aside of an ex-parte order for reassessment.
ITAT Delhi condones 236-day delay in Sekhari Ganna Vikas Samiti’s appeal, emphasizing a liberal approach to delay explanations in tax appeal cases.
ITAT Delhi orders fresh review of Shiv Kumar’s ₹10.3 lakh deposit case after original appeal was dismissed due to non-compliance with advance tax conditions.
ITAT Kolkata rules that exemption under Section 10(23C)(iiiab) cannot be denied for late filing of income tax return, directing the grant of exemption to Haringhata Mahavidyalay.
Patna HC restores GST appeal under BGST Act with conditions for payment, following a dismissed appeal due to delayed filing.
