ITAT Mumbai held that TDS credit cannot be denied where the employer deducted tax but failed to deposit it. Recovery must be made from the employer, not the employee.
ITAT held that negative cash balances do not automatically establish undisclosed income and upheld addition only to the peak negative balance.
Orissa HC held that refund cannot be refused merely because the State might appeal, where no appeal or proceeding was pending on the relevant date.
Bombay HC held that where TDR is used across all buildings, proportionate land conveyance based on built-up area is permissible despite TDR utilisation.
Bombay HC upheld five-year disqualification after finding failure to supply committee meeting minutes within the statutory period under the MCS Act.
CCI held no prima facie violation of Sections 3 or 4 as dominance, collusion, and anti-competitive agreements were not established, leading to closure under Section 26(2).
ITAT held that filing Form 56G instead of Form 56F was a rectifiable procedural error and directed reconsideration of the Section 10AA claim.
Gujarat High Court upheld deletion of the Section 271D penalty, holding that absence of recorded satisfaction in the assessment order made the penalty unsustainable.
The Madras High Court held that a single GST show cause notice covering multiple financial years is without jurisdiction and impermissible in law. It quashed the notice while permitting fresh proceedings for each financial year separately.
ITAT Chennai held that inclusion of taxable long-term capital gains in total income does not disentitle an assessee from claiming Section 87A rebate for AY 2024-25. The Assessing Officer was directed to grant the rebate and recompute the tax liability.
