Judgement

ITAT Delhi restored the Section 11 exemption and allowed the correction of a clerical reporting mistake, ruling fully in favour of the taxpayer.

ITAT Delhi Grants Section 11 Relief: Form 10B Filed Before Due Date, Reporting Error Allowed to Be Corrected

Relying on a case of M/s Sai Diamond, the Tribunal concluded that the CIT(A) had correctly restricted the disallowance to 6% of the bogus purchases.

ITAT Upholds 6% Addition on Bogus Purchases, Dismisses Revenue Appeal

Allahabad High Court rules that ITC cannot be denied to a genuine buyer if the supplier was duly registered and tax-compliant at the time of the transaction.

Allahabad HC Rules ITC Cannot Be Denied If Supplier Was Registered at Transaction Time

Articles

Here's a comprehensive guide explaining why income tax refunds are delayed in 2025 and how taxpayers can track their refund status online.

Why Your Income Tax Refund Is Delayed: Key Reasons and How to Check Status Online

The Authority for Advance Ruling denied ITC on IGST paid under Section 28(1) of the Customs Act, citing the expiry of the statutory time limit.

AAR Denies ITC Availment on IGST Paid Under Pre-Notice Consultation u/s 28(1) of Customs Act 1962

The tribunal quashed the assessment after finding that the tax department issued notices to a person who had died and failed to notify her legal heir.

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ITAT Delhi Grants Section 11 Relief: Form 10B Filed Before Due Date, Reporting Error Allowed to Be Corrected

ITAT Upholds 6% Addition on Bogus Purchases, Dismisses Revenue Appeal

Allahabad HC Rules ITC Cannot Be Denied If Supplier Was Registered at Transaction Time

Why Your Income Tax Refund Is Delayed: Key Reasons and How to Check Status Online

AAR Denies ITC Availment on IGST Paid Under Pre-Notice Consultation u/s 28(1) of Customs Act 1962

ITAT Delhi Rules Tax Proceeding Against a Deceased Person as Invalid; Favours Assessee