Delhi High Court quashes GST order citing improper portal notification. Case remanded for fresh adjudication after portal redesign.
ITAT Cuttack remands Sitaram Fruits Co. case to AO for fresh review due to non-receipt of notices and disputed cash payments. Appeal partly allowed.
ITAT Nagpur rules no additions in Faiz Zakir Vali case, as no incriminating materials were found during search despite unabated assessment.
Delhi High Court sets aside GST cancellation order against A P Enterprises due to vague allegations and procedural lapses in the show cause notice.
Where preferential location charges charged by the builder includible in the taxable value of the service tax levy and no separate charge was levied, the liability to pay service tax did not arise as it was only when a particular service was separately charged that the liability to pay service tax arose.
ITAT Mumbai directs re-examination of disallowed R&D deductions and non-deduction of TDS issues; appeal allowed for statistical purposes
ITAT Mumbai rules hardship allowance from developers is a capital receipt, not taxable as income. Assessee’s appeal allowed following Bombay High Court ruling.
Delhi HC directs trial court to release Rs. 25 lakh FDR to petitioner, citing absence of fresh Look Out Circular (LOC) from the Income Tax Department.
Orissa HC rules that rectification applications under Section 161 of CGST Act must be considered within prescribed time. Hearing required if adverse impact on assessee.
ITAT Ranchi remands MD Yasin Construction Pvt Ltd’s appeal due to CIT(A)’s non-mentioning of reasons for dismissal, directing a de novo review.