Home of Love Vs ITO (ITAT Cochin) Assessee is a charitable institution who filed its return of income which was processed u/s 143 granting exemption u/s 11. Thereafter, CPC issued a notice u/s 154 denying the said exemption by stating that Form 10B was not filed within prescribed time, without giving assessee an opportunity of […]
ITAT Cochin rules that cash deposits made during demonetization from prior withdrawals cannot be added as unexplained money in the absence of contrary evidence.
ITAT Kolkata quashes assessment reopening in Sudha Surana case, citing lack of AO’s application of mind and invalid PCIT approval.
ITAT Mumbai rules that having an object to apply income outside India is not a valid reason to deny Sec 12AB registration to a charitable trust.
ITAT Jaipur quashes tax addition and penalty against 82-year-old senior citizen, finding no fault in her investment claims and supporting her submitted evidence.
Madras High Court addresses GST rectification order, appeal time limits. Court clarifies appeal period starts from rectification rejection date.
Allahabad HC directs NOIDA to compensate for a GST deposit error, ruling that recipients shouldn’t suffer penalties due to supplier mistakes in tax compliance.
ITAT Ahmedabad quashed addition of cash deposits during demonetization, accepting tuition income and marriage gifts as sources.
Delhi High Court rules NRIs can claim benefits under Baggage Rules, 2016. Customs’ seizure of personal gold jewellery deemed unlawful, order quashed.
Allahabad High Court quashes penalty on Osr Creation, ruling that e-way bill was presented before seizure, negating tax evasion claims.
