Delhi HC rules that GST registration cannot be withheld due to pending liabilities. Directions issued to process cancellation request swiftly.
ITAT Ahmedabad rules in favor of a co-op housing society, deleting addition based on assumed 8% net profit from unsecured loans taken from non-members.
ITAT Bangalore directs a fresh hearing after IT notices likely ended up in spam, causing the assessee to miss compliance deadlines.
ITAT Ahmedabad ruled that Section 68 doesn’t apply to a partnership firm for capital introduced by partners, upholding a CIT(A) decision. Appeal dismissed.
ITAT Bangalore remands Section 80P deduction case of Hunnur Souhard Credit Sahakari to CIT(A) for fresh review regarding loans to nominal/associate members.
ITAT remits Venkataraju Chandra Shekar’s case for reassessment after notices were sent to the wrong email, impacting appeal hearing. Fresh adjudication ordered.
CESTAT Kolkata held that keeping in view the common parlance usage of material as bed sheets and the same can be sold in market as bed sheet, the goods are classified under Customs Tariff Heading 6304 and not under Customs Tariff Heading 54.07.
Calcutta High Court allowed deduction under section 80IA(iv) of the Income Tax Act for development of Mechanised Port Handling System. Thus, deduction u/s. 80IA(iv) available in case of infrastructural development of port.
ITAT sets aside CIT(A) dismissal of Luv Procon’s appeal due to email notices despite a request for physical communication. Delay condoned; fresh hearing ordered.
ITAT Ahmedabad directs a fresh assessment after AO ignored filed ITR in Govindbhai Hirabhai Bharvad case, due to ex-parte assessment and delay issues.
