The Tribunal ruled that timely filing is mandatory for Chapter VI-A deductions and belated returns cannot claim Section 80P benefits. It followed binding High Court precedent and dismissed the appeal.
The Tribunal held that the appellate authority exceeded jurisdiction by restoring the matter to the Assessing Officer for fresh assessment. It directed the CIT(A) to decide the deemed dividend addition on merits as raised in appeal.
The Tribunal held that cash deposits made during demonetization cannot be treated as unexplained under Section 68 if sufficient cash balance is recorded in regular books of account.
The Tribunal held that after submission of primary creditor details, the burden shifted to the AO to disprove the claim. The case was remanded to ensure fair opportunity and proper inquiry.
The Tribunal held that treating part of the disclosed sale proceeds as unexplained cash credit amounts to double taxation. It directed deletion of the addition to the extent linked to the accepted sale consideration.
The Tribunal condoned a 298-day delay in filing appeal, holding that substantial justice must prevail over technicalities. It deleted additions on exempt gratuity and commuted pension, ruling they cannot be taxed as salary.
The High Court ruled that when the initial pre-deposit exceeds 20% of the revised tax demand, no additional payment can be insisted upon for filing appeal before GSTAT.
The Tribunal ruled that the Assessing Officer must prove actual possession of unexplained money with cogent evidence. Mere suspicion or reliance on third-party search statements is insufficient to justify addition under Section 115BBE.
The High Court held that orders can be served through the notified GST common portal under Section 169. The challenge to portal-based communication was rejected.
The High Court held that Rule 86A merely creates a lien to secure revenue interests and does not amount to recovery of tax. Blocking of ITC was upheld where authorities recorded reasons to believe fraudulent or ineligible availment.
