Kerala High Court directs Customs to expedite appeal by Dawngate Business Link Pvt. Ltd. on the import of electric scooters in knockdown condition. Full analysis of the judgment.
ITAT Delhi validates PCIT’s revision order under Section 263, emphasizing the importance of adequate enquiry by AO for unsecured loans, advances, and income in AY 2015-16.
Delhi High Court confirms penalty on IRS Officer for overstaying study leave for almost 6 years. Full analysis of the judgment and its implications.
In the case of D.C. Polyester Ltd. vs. DCIT (ITAT Mumbai), penalty under section 270A was contested for changing income head. Detailed analysis and outcome explained.
Mumbai ITAT deletes penalty under section 271(1)(c) of the Income Tax Act on estimated quantum addition based on information from Sales Tax Department. Full text order.
Bombay High Court criticizes default system excuses delaying refunds, urges Finance Ministry intervention. Matrix Publicities vs. DCIT detailed case analysis.
Gujarat High Court grants stay on recovery of GST dues as GST Appellate Tribunal remains non-functional. Detailed analysis of the Rajkalp Mudranalya Private Limited case.
Allahabad High Court quashes GST penalty in New India Traders case, stresses the importance of opportunity of hearing. Detailed analysis and implications.
Allahabad High Court allows consideration of late UPVAT forms due to unavoidable circumstances. Detailed analysis of Sah Agencies Pvt. Ltd. Vs Commissioner case.
Kerala High Court rules Commissioner (Appeals) lacks authority to condone delays beyond one month for Service Tax Appeals. Full analysis of Vattiyoorkavu Bank vs. Commissioner of Appeals.
