Judgement

ITAT deletes Rs 40.31 Lakh Section 69A addition, holding that mere SBN deposits during demonetisation cannot justify addition when cash transactions are recorded in audited books.

ITAT Deletes Rs 40.31 Lakh SBN Addition, Says Demonetisation Deposits Alone Cannot Prove Unexplained Cash

The ITAT Ahmedabad held CIT(A) failed to adjudicate the matter after the assessee sought an opportunity to furnish supporting documents



ITAT Remands Case for Fresh Adjudication Over Rs 35.50 Lakh Demonetisation Cash Deposit Addition

The ITAT Ahmedabad holds that genuine purchases and cash sales cannot be doubted merely because were made after demonetisation


ITAT Deletes Rs 13.68 Crore Addition on Demonetisation Cash Deposits

The Gujarat High Court read down the expression “whichever is higher” and heldRule 28(2) valid


High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017 

ITAT remands the Rs 18.31 lakh unexplained cash deposit case to the AO for fresh verification after admitting the assessee’s bank statement as additional evidence.

ITAT Allows Bank Statement as Additional Evidence in Rs 18.31 Lakh Unexplained Cash Credits Case

ITAT Delhi quashes Section 153C assessment, holding that delayed recording of satisfaction invalidated the assumed jurisdiction.

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ITAT Deletes Rs 40.31 Lakh SBN Addition, Says Demonetisation Deposits Alone Cannot Prove Unexplained Cash

ITAT Remands Case for Fresh Adjudication Over Rs 35.50 Lakh Demonetisation Cash Deposit Addition

ITAT Deletes Rs 13.68 Crore Addition on Demonetisation Cash Deposits

High Court Has Upheld The Constitutional Validity Of Rule 28(2) of The CGST Rules 2017

ITAT Allows Bank Statement as Additional Evidence in Rs 18.31 Lakh Unexplained Cash Credits Case

ITAT Quashes Section 153C Assessment Over Delayed Satisfaction Note