ITAT Chennai rules agricultural land beyond urban limits is exempt from capital gains tax, irrespective of actual cultivation, citing Section 2(14).
Delhi High Court rules on DMRC’s GST refund, clarifying the “relevant date” for limitation based on a conciliation agreement, setting aside rejection orders.
Bengaluru tax authorities challenge NFAC order on unsecured loan deletion, citing Rule 46A violation. Case remitted for fresh adjudication.
High Court rules GST Section 130 invalid for excess stock, affirming Section 73/74 for tax determination. Rs. 14.58 lakh demand set aside.
ITAT Pune sets aside CIT(A) order, condoning 374-day delay due to assessee’s illness and tax practitioner’s death, remanding the case for a new hearing.
Supreme Court dismisses a review petition, affirming its October 3, 2024 judgment. Citing no apparent error, the court condoned delays and waived minor registry defects.
Patna High Court directs GST authorities to allow rectification of GSTR-3B return to align with GSTR-1, citing inadvertent clerical error and judicial precedents.
Madras High Court permits senior citizen to withdraw ₹2 lakh monthly from attached pension account, citing hardship, while tax appeal is pending.
Mumbai ITAT rules interest under Section 234B cannot be levied for advance tax shortfalls due to retrospective amendments in transfer pricing regulations.
ITAT Mumbai dismisses revenue appeal against Aries Agro Ltd., affirming deletion of Section 68 additions for demonetization cash deposits.
