The case examined whether scrutiny selection without meeting CBDT conditions was valid. The ITAT held that failure to satisfy mandatory criteria invalidated the notice and entire assessment.
The Tribunal upheld relief where the assessee provided proof of agricultural activities and income. It rejected additions based solely on statements without investigation. The case underscores the importance of documentary support.
ITAT Mumbai deleted Section 69 addition on alleged on-money, holding third-party statements and unverified pen drive data lack evidentiary value without corroboration or cross-examination, upholding natural justice.
The Tribunal held that deposit in the capital gains scheme is not required if the entire amount is invested before filing the return. The claim was allowed subject to verification.
The case addressed whether delayed filing of Form 10-IC invalidates a claim under Section 115BAA. The Tribunal held that the delay was procedural and directed allowance of the concessional tax rate.
The ruling held that vouchers are not goods or services and cannot be taxed as supply. The matter was remanded for fresh adjudication, limiting GST liability to commission income where applicable.
The case examined whether taxpayer funds used for security could be challenged through a PIL. The court dismissed the plea, holding that it lacked genuine public interest and was based on insufficient material.
The Tribunal held that weighted deduction under Section 35(2AB) cannot exceed the amount certified by DSIR after the 2016 amendment, leading to disallowance of excess R&D claims.
The Court held that two assessment orders for the same discrepancies and tax period cannot coexist. It quashed one order and allowed proceedings under the other to continue.
The issue was whether online coaching qualifies as OIDAR services. The ruling held it does not, as significant human involvement makes it commercial training, taxable under CGST and SGST.
