Thereafter, PCIT called for the assessment records and examined the proceedings. CIT(A) after going through the case records and assessment records took a view that the order passed by the AO is erroneous and prejudicial to the interest of revenue.
ITAT Mumbai quashes penalties under Section 271(1)(c) for three assessees due to defective notices and debatable issues in light of Bombay High Court precedents.
Revenue cannot compel Assessee to spread upfront fees and brokerage fees for issuing non-convertible debentures over two years for which non-convertible debentures were issued
Madras High Court held that e-way bill containing address of additional place of business which is not registered under GST is only procedural irregularities hence imposition of penalty under section 129(3) of the CGST Act, 2017 is liable to be set aside.
Bombay High Court dismisses petition challenging case transfer of Laxminath Investment to Delhi under Section 127(2), citing valid reasons and procedural compliance.
Calcutta High Court quashes GST registration cancellation, allowing restoration upon compliance. Review key judgments and implications in the C.P. George case.
ITAT Mumbai upholds CIT(A)’s decision favoring Jay Bharat Mehta, rejecting unexplained cash credit addition and affirming Section 54F deduction eligibility.
Calcutta High Court overturns GST cancellation for non-filing, allowing restoration upon compliance. Key directives and implications in Bengal Co-operative case.
Bombay High Court invalidates reopening notice and assessment order against Jayant Avinash Dave, citing procedural lapses and unreasonable decision-making.
The Gurugram CJM Court deemed the arrest of Yogesh Gupta by a GST officer illegal, citing non-compliance with procedural laws under the CrPC and BNSS Act.
