Delhi High Court sets aside GST demand order against Xerox India Ltd, citing non-application of mind by the Assistant Commissioner. Case remanded for fresh consideration.
Supreme Court emphasizes reasonable cause for TDS non-deduction under Section 271C. Highlights interplay of Sections 4, 5, 9, and 192 in integrated tax code.
ITAT Pune rules that taxpayers must disclose cash-in-hand, bank balances, and receivables, even under the Presumptive Taxation Scheme, for accurate tax assessment.
ITAT Ahmedabad upholds CIT(A) decision in DCIT vs Asian Granito India Ltd., disallowing tax additions under Section 14A and suppression of sales allegations.
Delhi HC dismisses Revenue’s appeal against ITAT order in Vatika Landbase case, ruling no basis for income addition. ITAT’s findings upheld.
ITAT Indore partly allows Saaras Agro’s appeal, ruling on Section 69 and 115BBE additions. Key judicial precedents and CBDT circulars cited.
Explore the ITAT Jaipur decision in Mujmmeel Vs ACIT, examining Section 263 order invoking unexplained investments and its implications on tax assessments.
Supreme Court reaffirms that charitable trust registration under Section 12AA of the Income Tax Act should be based on proposed activities, not actual activities at the time of application.
Calcutta High Court rules on GST appeal delay, allowing condonation beyond 120 days. Legal precedent and Limitation Act invoked. Read full case analysis.
Andhra Pradesh HC rules that GST registration cannot be refused solely because an assessee belongs to another state. Legal trade rights must be upheld.
