ITAT Ahmedabad sets aside an order under Section 144 of the Income Tax Act after a notice was sent to the wrong address. Case remanded for fresh adjudication.
ITAT Delhi rules that subscription fees from cloud services are not taxable as royalty under the India-Ireland DTAA.
ITAT Delhi restores the appeal of Afzalgarh Mahavidyalya to the AO for fresh adjudication due to the assessee’s failure to provide relevant information.
Calcutta HC remands GST case after consultant’s failure to inform petitioner of SCN. The court set aside the order u/s 73(9) CGST Act, for fresh consideration.
Allahabad HC quashes GST demand orders against Anand Swaroop Rastogi. Orders based solely on Income Tax findings, lacking independent verification, are invalid.
Allahabad HC rules non-filing of a certified copy in e-appeals is a technical issue, not grounds for dismissal. Appeal must be heard on merit.
ITAT Kolkata allows Nalanda Builders appeal on property sale valuation but upholds disallowance of short-term capital loss on share sales. Key details inside.
ITAT Kolkata ruled in favor of Narayani Laxmi Viniyog Pvt. Ltd., applying a 22% tax rate under Section 115BAA despite CPC’s 40% tax assessment for AY 2023-24.
ITAT Kolkata allows appeal, deletes Rs. 1,99,911 penalty imposed under Section 271(1)(c) of the Income Tax Act for commission income estimation dispute.
Calcutta High Court rules GST registration cannot be cancelled without specific grounds, dismissing Limton Metals’ writ petition challenging cancellation notice.