Judgement

Court rules that an incorrect “place of dispatch” in the e-way bill cannot justify proceedings under Section 129 when documents and goods match

High Court Quashes GST Seizure for Mere E-Way Bill place-of-dispatch Mismatch; Holds No Tax Evasion Found

The Tribunal condoned the delay and set aside the CIT(E)'s orders, directing the Trust to pay a cost of Rs 10,000 for each appeal to the Income Tax Department within two weeks

ITAT Grants Another Opportunity for Registration Under Section 80G, Subject to Rs 10,000 Cost

The authority was directed to check the books of account to calculate the actual amount to be disallowed.

Disallowance Under Section 14A Must Be Based on Actual Expenses: HC

Court holds that reassessment beyond six years barred under first proviso to Section 149; reopening also impermissible during pending rectification proceedings

No Reopening During Pending Rectification: High Court Invalidates Time-Barred Section 148 Notice

Court rules that retrospective amendment to Section 115JB permitting add-back of diminution in asset value; lease rent provision found unascertained

High Court: Provisions for Diminution in Investments & Lease Rent Are Liable for MAT Add-Back

ITAT Ahmedabad rules tax department cannot start a reassessment against a dead person; a notice must be issued to the legal heir.

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High Court Quashes GST Seizure for Mere E-Way Bill place-of-dispatch Mismatch; Holds No Tax Evasion Found

ITAT Grants Another Opportunity for Registration Under Section 80G, Subject to Rs 10,000 Cost

Disallowance Under Section 14A Must Be Based on Actual Expenses: HC

No Reopening During Pending Rectification: High Court Invalidates Time-Barred Section 148 Notice

High Court: Provisions for Diminution in Investments & Lease Rent Are Liable for MAT Add-Back

Reassessment on a Dead Person Illegal: ITAT Sets Aside Rs. 59.44 Lakh Addition