Andhra Pradesh High Court rules that a notice under Rule 142(1)(A) of CGST Rules must be issued before a proper show-cause notice and assessment order.
Delhi HC rules reassessment invalid as assessee was not informed about alleged bogus entity. Tax authorities must follow due process under Section 148A of IT Act.
Delhi HC rules that a mismatch between figures and words in a cheque does not invalidate it. The complaint under NI Act must go to trial.
ITAT Ahmedabad rules no penalty under Section 271(1)(c) when income addition is based on estimation. Case details of Maruti Infrastructure Ltd. Vs DCIT explained.
Delhi High Court ruled on the validity of re-assessment proceedings in PCIT-04 vs Ganesh Ganga Investments Pvt Ltd, focusing on borrowed satisfaction and approval under Section 151.
Bombay High Court directs RBI to accept ₹20 lakh in demonetized currency, seized before the deadline, after petitioners provide required serial numbers.
ITAT Kolkata deletes Rs 2.97 Cr Sec 69C addition vs Dhar Construction (AY18-19) as section misapplied, but upholds 10% disallowance due to lack of vouchers.
ITAT Delhi rules reassessment invalid as AO initiated it while rectification proceedings were pending. Cites Supreme Court ruling in SM Overseas Pvt. Ltd. case.
Bombay HC dismisses Revenue appeal vs Vodafone Essar (AY 08-09). Upholds ITAT view: Call centre payments fall under TDS Sec 194C (work), not 194J (technical).
ITAT Mumbai ruled that a show-cause notice must be issued before rejecting an 80G application. The case involved a trust’s inadvertent filing error.
