Allahabad High Court ruled Section 130 of GST Act can’t be applied for excess stock found during search; Section 73/74 should be used for tax determination.
Calcutta High Court affirms ITAT’s decision to delete income tax addition under Section 69 due to lack of direct evidence against Salarpuria Properties Pvt. Ltd.
Madras High Court judgment on Hajee S M Ahamed and Company vs Deputy State Tax Officer, remanding ₹25,000 GST demand and ₹1.36 crore penalty for ‘Nil’ E-way bill.
Calcutta High Court rules deemed dividends under Section 2(22)(e) taxable only in shareholders’ hands, upholding ITAT’s decision. Revenue’s appeal dismissed.
Calcutta High Court upholds ITAT’s decision, dismissing Revenue’s appeal under Section 68 due to lack of verification of transaction genuineness.
ITAT Delhi ruled that penalties for income misreporting cannot be imposed if there’s no malafide intention. Pranav Vikas India Pvt Ltd Vs DCIT.
Patna High Court decides that the JCIT cannot transfer a case under Section 127 without giving the assessee an opportunity to be heard. Case set aside.
Calcutta High Court overturns GST registration cancellation for non-filing of returns, setting conditions for restoration.
ITAT Ahmedabad held that passing of ex-parte order by CIT(A) without adjudicating issues on merits, such order is not sustainable in the eyes of law keeping in view provisions of Section 250(6) of the Income Tax Act.
Rajasthan HC dismisses petition challenging 18% GST on samosa and kachori, directs Sodhani Sweets to approach the Appellate Authority for remedy.
