Orissa HC quashes GST summary assessment order for non-application of mind, issued at the last minute of extended time. Fresh hearing opportunity allowed.
NCLAT Delhi has upheld the decision of adjudicating authority (NCLT, Jaipur) who uphold decision of adjudicating authority (NCLT, Jaipur).
ITAT Chandigarh condones a 228-day delay in Joginder Singh’s appeal and remands the unexplained cash credit case for reassessment by the Assessing Officer.
ITAT Jodhpur held that addition of income and capital gain tax levied thereon is liable to be set aside as land not situated within the municipal limits of Sardarsahar. Accordingly, appeal of the assessee allowed.
ITAT Ahmedabad held that agreement for transfer of operations, management and movable assets didn’t violated the purpose of charity and hence exemption under section 11 and 12 of the Income Tax Act duly available.
ITAT Chandigarh dismisses an appeal after the assessee opts for the Direct Tax Vivad Se Vishwas (DTVSV) Scheme 2024, with conditions for revival if needed.
Bombay High Court quashes GST levy on leasehold rights and remands the matter for reconsideration, instructing authorities to consider Gujarat HC ruling.
Punjab and Haryana HC remands GST case involving SBS Schooling, citing the Supreme Court’s functionality test for Section 17(5)(d) of the CGST Act.
NCLAT rules that appeals under Section 61 of IBC are invalid after corporate debtor dissolution. Explore the judgment on corporate insolvency proceedings.
The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors and assessee’s application was beyond the scope of the Section 154.
