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Judiciary

Matter Remanded – Reason: CIT(A) Abdicated Jurisdiction by Merely Endorsing DVO’s Report

November 19, 2025 489 Views 0 comment Print

ITAT ruled that the CIT(A) wrongly treated the DVO’s report as binding and failed to independently scrutinize comparables, methodology, and objections. Key takeaway: the first appellate authority must evaluate the DVO’s report on merits and issue a speaking order.

Blanket Cross-Examination Requests in GST Proceedings Can Be Denied: Delhi HC

November 19, 2025 2919 Views 0 comment Print

Delhi High Court holds that the right to cross-examine witnesses in GST proceedings is not unfettered, and blanket requests without justification can be denied.

GST Matter Remanded as SCN Uploaded in Additional Tab Was Not Noticed

November 19, 2025 909 Views 0 comment Print

The Court remanded the case after finding that the SCN was uploaded only in the Additional Notices tab, preventing the petitioner from replying. Fresh adjudication was ordered, and the notification-validity issue was left open.

Bombay HC Stays Redemption of Confiscated Gold Due to Jurisdictional Concerns

November 19, 2025 387 Views 0 comment Print

The Court stayed a Tribunal order allowing redemption of confiscated gold while examining whether the Tribunal had jurisdiction under the Customs Act. The ruling highlights the need to address key legal questions before relief is granted.

Penalty Unjustified for Delayed Reversal of Credit on Obsolete Inputs: Madras HC

November 19, 2025 522 Views 0 comment Print

The Court held that penalty for delayed reversal of credit on obsolete inputs was unjustified since no advantage was gained and the credit had been duly reversed. The writ petition was allowed, and the penalty was set aside.

No Downward Adjustment Under 80IA Because CPP Transfer Valued Using SEB Consumer Tariff

November 19, 2025 648 Views 0 comment Print

The tribunal held that the State Electricity Board consumer tariff of ₹6.62/unit was the valid internal CUP for captive power transfer. Rejecting comparisons with generating companies, it ruled that no downward adjustment was required. The key takeaway is that actual SEB purchase rates can reliably determine market value for 80IA claims.

Failure to Consider Evidence Cannot Deny Section 54F/54EC Benefits: ITAT Mumbai

November 19, 2025 648 Views 0 comment Print

Tribunal upheld capital gains exemptions after finding that assessee had furnished proof of investments under sections 54F and 54EC. The ruling confirms that omission to consider evidence cannot justify denial of statutory relief.

SCN With One-Day Deadline Invalid: ITAT Condoned Delay Arising from Husband’s Death

November 19, 2025 396 Views 0 comment Print

The Tribunal held that granting only one day to reply to a show-cause notice violated principles of natural justice. The assessment order was set aside and the matter remanded for fresh examination.

AO Cannot Replace Evidence with Online Estimates: Tribunal Deletes Agricultural Income Addition

November 19, 2025 864 Views 0 comment Print

Tribunal held that AO erred by rejecting agricultural income based on estimated rates and online data while ignoring affidavits from buyers. It ruled that uncontroverted evidence cannot be replaced by assumptions, leading to deletion of ₹1.20 crore addition.

No Section 194-IA TDS Needed as Payment to Each Co-Owner Below ₹50 Lakh, So 234E Levy Set Aside

November 19, 2025 978 Views 0 comment Print

The ruling found no liability to deduct TDS because individual payments to transferors were below the statutory threshold. Consequently, the fee and interest imposed under Section 234E were set aside.

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