ITAT Pune restored the assessment order as assessee neither filed any evidence nor provided material in an attempt to discharge the onus cast upon it in terms of provisions of section 68 of the Income Tax Act.
Delhi HC sets aside GST registration cancellation of Jai Guru Sudarshan Enterprises, ruling no violation of Section 16 of CGST Act. Learn more about the judgment.
ITAT’s jurisdiction in ACIT Vs Bank of Baroda case is determined by the location of the Assessing Officer. Appeals should be filed where the original assessment was made.
ITAT Delhi ruled that timely EPF/ESI deposits are crucial for claiming tax deductions under Section 36(1)(va). Learn more about the Kanwar Enterprises Pvt. Ltd. case.
Allahabad HC rules a human error in GST e-way bill does not imply tax evasion, quashing penalties against Uttam Electric Store.
Delhi HC upholds provisional bank account attachment in ITC fraud case. Petitioner failed to prove attachment was unwarranted. Case dismissed.
Delhi HC invalidates GST demand due to mismatch in returns and bank credits, citing inadequate reasoning. Case remanded for fresh review and consideration.
Supreme Court overrules India Cement case, ruling that MADA judgment should not be applied retrospectively to avoid disrupting past transactions and tax collections.
Delhi High Court revokes orders demanding 40% pre-deposit by AO & Principal Commissioner in Sushen Mohan Gupta vs. PCIT case, citing failure to assess merits and consider undue hardship. Full text of the judgment available.
Tax authorities should not deny ITC to purchasing dealers if selling dealer failed to deposit collected tax, provided that purchasing dealer had conducted genuine transactions.
