Madras High Court sets aside order denying GST exemption on lorry hire income to GTA, citing Notification 12/2017 and lack of reasoned response.
Karnataka HC rules single tax ‘satisfaction note’ invalid for multiple years. Separate notes required under Section 153C, impacting tax assessments.
Supreme Court declares Rule 55A(i) of Registration Rules ultra vires, stating Sub-Registrar’s duty is procedural, not title verification.
Madras HC allows GST appeal, ruling DRC-03 pre-deposit valid, despite DRC-03A introduction; directs re-consideration.
Bombay High Court upholds disallowance of short-term capital loss in Trends Pharma case, finding the share transaction a sham to avoid tax.
ITAT Kolkata rules against ad hoc disallowance of indirect expenses by AO in Jinraj Paper Udyog Pvt. Ltd. case, finding no discrepancies in records.
ITAT Mumbai allows Sejal Jignesh Shah’s appeal against tax additions under Section 68, rejecting AO’s reliance on investigation reports in a penny stock case.
Orissa High Court sets aside GST demand under Section 73, citing failure to consider taxpayer’s reply under Section 61. Revenue directed to reassess the case.
ITAT Mumbai rules Section 194IC TDS doesn’t apply to alternate accommodation charges, as they’re not part of land/building share.
ITAT Ahmedabad quashes reassessment against Komal Ketan Shah, citing lack of evidence and incorrect factual basis under Section 147 for AY 2016–17.
