Judgement

The Gauhati HC has directed GST authorities to consider restoration of GST registration of a proprietorship concern whose registration was cancelled for non-filing of returns.

HC Holds GST Registration Restoration Cannot Be Denied When Taxpayer Files Pending Returns and Clear Dues

ITAT held that cash deposits already recorded and taxed in the successor proprietorship concern cannot be taxed again in the hands of the dissolved partnership firm and remanded the matter for verification.

If Deposits Are Already Included in Proprietor’s Income, They Cannot Be Taxed Again: ITAT

The Gauhati HC directed the concerned tax authorities to consider the GST revocation application if the taxpayer furnishes all his pending GST returns and clears dues.

Gauhati High Court Allows GST Registration Revival Subject to Filing Returns and Clearing Dues

Tribunal quashes assessment citing invalid jurisdiction transfer and absence of valid scrutiny notice.

ITAT Grants Relief Over Defective Transfer and Notice Proceedings

The ITAT Delhi deleted additions of Rs 7.28 Crore holding the taxpayer had no Permanent Establishment (PE) in India.

ITAT Delhi Deletes Rs 7.28 Crore Income Tax Addition Over Alleged Permanent Establishment in India

ITAT allows business loss claims, deletes Section 68 addition and Section 14A disallowance.

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HC Holds GST Registration Restoration Cannot Be Denied When Taxpayer Files Pending Returns and Clear Dues

If Deposits Are Already Included in Proprietor’s Income, They Cannot Be Taxed Again: ITAT

Gauhati High Court Allows GST Registration Revival Subject to Filing Returns and Clearing Dues

ITAT Grants Relief Over Defective Transfer and Notice Proceedings

ITAT Delhi Deletes Rs 7.28 Crore Income Tax Addition Over Alleged Permanent Establishment in India

ITAT Allows Write-Off of Rs 54.88 Crore as Business Loss, Rejects Revenue’s Multiple Disallowances