ITAT Mumbai ruled on Dev Engineers Vs DCIT, deleting penalties under Sections 271(1)(c) and 271AAB. Additions were based on estimation, lacking evidence of concealment.
ITAT Pune rules that the tax department cannot deny exemption under Section 11 for non-filing of the original 12A certificate when it is the custodian of such records.
NCLAT dismisses appeals in Saturn Ventures case, upholding RP’s findings on asset ownership and rejecting fraudulent transaction claims. Key legal insights inside.
Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.
Kerala HC rules that GST authorities cannot be directed to decide cases in stages. Full adjudication under Section 74 must be completed within statutory limits.
Karnataka HC rules that GST refund is valid for advance payments on cancelled contracts. Credit notes from the supplier are not mandatory for claiming a refund.
ITAT Kolkata rules in favor of Kishore Trading Co., declaring the reassessment under Section 147 invalid due to lack of independent verification.
SC clarifies that only signatories or responsible directors can be held liable under Section 138 of the Negotiable Instruments Act in cheque bounce cases.
Rajasthan HC rules non-payment of salary violates Article 21. Orders release of pending wages, citing Supreme Court precedents on the right to livelihood.
SC rules void job ads grant no employment rights. Appointments made under illegal ads are null, upholding Articles 14 & 16.
