Allahabad High Court sets aside GST order with higher demand than show-cause notice, citing violation of Section 75(7) of the GST Act.
ITAT Ahmedabad dismisses appeal in Pavankumar M Sanghvi Vs ITO. Unexplained unsecured loans from shell entities treated as income. Interest deduction disallowed.
Bombay High Court permits challenge to 153C jurisdiction, ruling cross-objections not required to support favorable order.
Gujarat High Court dismisses appeal, upholds addition of unexplained cash credit under Section 68, citing lack of genuine transactions.
Chhattisgarh High Court grants bail to Rohit Singla in a GST fraud case, citing delayed trial and conditions for release.
Bombay High Court disposed of tax appeals related to IPL Loan Trust, citing CBDT circulars on low tax effect and legal precedent.
Calcutta High Court quashes reassessment, ruling IBC resolution plans override Income Tax Act, protecting companies in CIRP.
Andhra HC voided a GST assessment order due to the absence of the assessing officer’s signature, following prior rulings on similar defects.
ITAT Bangalore deletes additions under Section 69 citing presumptive taxation under Section 44AD and lack of supporting evidence by the AO.
Delhi High Court dismisses B.U. Bhandari firm’s plea for late ITR filing; vague medical grounds and lack of evidence cited for rejecting Section 80IB benefit.