The Tribunal held that TDS credit cannot be denied merely because it does not appear under the assessee’s PAN. It ruled that the assessee cannot be forced to ensure revision of TDS returns by the deductor.
The issue was whether an Assistant Commissioner was competent to pass a GST demand order. The Court held the order invalid due to lack of proper authorization. The key takeaway is that jurisdictional compliance is mandatory for tax orders.
The court upheld ₹50,000 monthly maintenance after finding insufficient evidence of reduced income. It ruled that inability claims must be substantiated and cannot defeat maintenance obligations.
The issue was whether commission payments were genuine business expenses. The Tribunal held that disallowance based on non-response and suspicion was not justified. The key takeaway is that conjectures cannot replace evidence in tax assessments.
The Tribunal held that FTC claims cannot be rejected solely due to incomplete foreign tax return filing. The key takeaway is that authorities must verify available and subsequent evidence before denying relief.
The Supreme Court held that reassessment notices issued after the six-year limit are barred. It affirmed that expired cases cannot be revived under later provisions.
The issue involved taxation of capital gains based on a disputed land sale. The Tribunal held that once the sale deed was declared void, no capital gains could arise.
The case examined whether a single show cause notice could cover multiple tax periods. The Court held such consolidation violates the GST framework and quashed the notice with liberty to reissue year-wise.
he issue was whether penalty under Section 271E can stand after deletion of the underlying addition. The tribunal held that once the addition is deleted, the penalty loses its foundation and must be cancelled.
The issue was whether passing an order without prior hearing notice violates natural justice. The court held that same-day hearing without intimation is invalid and set aside the demand.
