Madhya Pradesh High Court sets aside an order allowing a husband to submit a CD with private chats, citing a violation of the wife’s right to privacy under Article 21.
Allahabad High Court sets aside an ex-parte GST appeal order for AY 2018-19, ruling it invalid as it was passed on a later date after the hearing.
Himachal Pradesh High Court quashes penalty under CGST Act for e-way bill non-production, stating that intent to evade tax (mens rea) is essential for imposing penalties, not just procedural errors.
Hyderabad ITAT rules that TDS credit cannot be denied solely on account of sales returns. Rule 37BA misapplied when income is declared.
Mumbai ITAT rules Section 263 cannot override AO’s reasoned decision allowing 80G deduction on CSR expenses, citing consistent tribunal judgments.
The Punjab and Haryana High Court examined the Commissioner of Income Tax’s powers under Section 263, emphasizing the conditions for exercising revisional jurisdiction.
ITAT Mumbai overturns A.O.’s additions for alleged bogus long-term capital gains and commission, citing lack of evidence and denial of cross-examination.
Delhi High Court upholds sentence under section 276C(2) of the Income Tax Act for wilful non-payment of income tax since merely claiming financial inability, without providing any further explanation or evidence, holds no weight and is clearly untenable.
ITAT Delhi held that approval accorded u/s. 153D in stereotype manner and single approval has been granted for various Assessment Years is invalid sanction. Thus, order passed based on invalid sanction accorded u/s. 153D is liable to be quashed.
Gujarat High Court upholds ITAT’s deletion of ₹70 lakh unexplained cash credit, ruling against double taxation of export sales. Clarification on Section 80HHC given.
