ITAT Chennai deletes ₹5 crore addition u/s 68, holding assessee proved source of funds. Lease deposit deemed genuine, creditworthiness established.
ITAT Kolkata partly allows Amarlal Bathija’s appeal, remanding unexplained credit addition and deleting arbitrary disallowance of business expenses.
ITAT Lucknow deletes ₹5.39 lakh addition u/s 69A, accepting assessee’s explanation for cash deposits during demonetization period. Bank certificate supports claim of ₹39,500 in old currency.
Detailed analysis of the Chhattisgarh High Court ruling in Abhiram Marketing Services Limited Vs Union of India regarding GST adjudication, Section 73, and alternative remedies under Section 107.
Madras HC directs GST assessment order as SCN due to exceeding scope of notice. Detailed case of discrepancies in GSTR-3B vs. GSTR-2A/GSTR-2B resolved in court, impacting works contract taxation.
ITAT Kolkata remands Terai Fruits Co. penalty case, citing substantive compliance with Section 270AA despite missing Form 68. Court emphasizes need to determine misreporting under Section 270A(9).
Delhi HC quashes supplementary Section 148A(b) notice issued by AO, citing time limit and monetary limit violations. Highlights limitations under Section 149 of IT Act.
M/s. Elite International through its Proprietor Shri Rohan Arora Vs Commissioner of CGST Delhi North And Ors. (Delhi High Court) Delhi High Court, in the case of M/s. Elite International through Proprietor Shri Rohan Arora vs. Commissioner of CGST Delhi North & Ors., overturned the rejection of a GST refund application worth ₹16,10,541. The petition […]
Allahabad High Court rules excess stock cases must be handled under Sections 73/74, not Section 130, quashing tax proceedings against Dee Control and Electric Pvt Ltd.
Gauhati High Court revokes GST registration cancellation, allowing restoration if statutory dues are paid. Read the full judgment details here.
