Judgement

The ITAT Delhi rules tax claims not forming part of approved resolution plan stand extinguished under IBC.

ITAT Dismisses Revenue and Assessee Appeals in Sahara Airlines Tax Dispute After IBC Proceedings

ITAT directs AO to verify the Rs 10.58 lakh payment and delete Section 43B disallowance if the amount was paid before the ITR filing due date.

Genuine Tax Claims Cannot Be Denied Due to Bona Fide Form 3CD Error, ITAT Sets Aside Section 43B Disallowance

ITAT dismissed Revenue's appeals against IL&FS Energy, citing NCLAT's moratorium protection and directing tax claims to be pursued through the insolvency process.

ITAT Dismisses Revenue Appeals Citing NCLAT Moratorium Protection

The petitioner challenged GST show cause notices issued without considering their documents, seeking Input Tax Credit (ITC) for transactions claimed to be genuine and well-documented. The High Court directed the competent authority to pass a reasoned order after reviewing the petitioner’s fresh objections and supporting evidence within a specific timeframe.

Authorities Asked To Re-Evaluate GST Input Tax Claim: High Court 

The Gauhati High Court dismissed the Commissioner's appeal against an assessee, ruling it non-maintainable because, after discarding a time-barred demand for 2014-2015, the remaining tax claim fell just below the Rs. 2 crore threshold required for High Court litigation.

High Court: Multi-Year Service Tax Demands Cannot Be Clubbed to Cross Rs. 2 Crore Appeal Threshold

HC quashes tax proceedings, holding pre-CIRP dues extinguished after resolution plan approval under IBC.

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ITAT Dismisses Revenue and Assessee Appeals in Sahara Airlines Tax Dispute After IBC Proceedings

Genuine Tax Claims Cannot Be Denied Due to Bona Fide Form 3CD Error, ITAT Sets Aside Section 43B Disallowance

ITAT Dismisses Revenue Appeals Citing NCLAT Moratorium Protection

Authorities Asked To Re-Evaluate GST Input Tax Claim: High Court

High Court: Multi-Year Service Tax Demands Cannot Be Clubbed to Cross Rs. 2 Crore Appeal Threshold

IBC Overrides Tax Claims; HC Quashes Pre-CIRP Proceedings