ITAT Ahmedabad held that addition u/s. 2(22)(e) of the Income Tax Act is liable to be set aside since advance was received was merely recorded as journal entry and no sum was received by the assessee. Thus, appeal allowed.
Delhi HC quashes Sales Tax Officer’s 2024 order related to tax period 2018-19, citing overlap with prior 2021 decision, and grants relief to Jain Cement Udyog.
Future Consumer Ltd. petitioned Madhya Pradesh HC, challenging a GST order without appeal. The court dismissed the petition, highlighting hearing requirements.
Orissa High Court orders Scrutiny Committee to review MSME unit Focal Hub’s RFP rejection for empanelment as an audio-visual agency in Odisha I&PR Dept.
Delhi High Court rejects Revenue’s plea for condonation of 880-day delay in re-filing an income tax appeal against Anil Bhalla.
Punjab and Hayrana High Court invalidates IT notices issued under Section 148 due to lack of faceless assessment, aligning with previous judgments.
Orissa High Court directs Designated Committee to review tax relief eligibility for Orissa Stevedores Ltd. under Sabka Vishwas Scheme 2019 after SCN dispute.
Allahabad High Court quashes penalty on Gupta Mentha Oil under UP GST Act; orders refund within four weeks, finding search-based penalty unjustified.
The Gujarat High Court quashes cancellation of GST registration for Mira Industries, highlighting procedural lapses by authorities and violation of natural justice.
CIT (TDS) Vs Tushira Industries (Karnataka High Court) Acquisition under section 96 of Right to Fair Compensation and Transparency in Land Acquisition, Rehabilitation and Resettlement Act, 2013 alone are exempt & not under the other Acts The Commissioner of Income Tax (TDS) has preferred these intra court appeals, for laying a challenge to a common […]
