Judgement

The Supreme Court Holds Purchasing Dealer Cannot Claim Input Tax Credit if Supplier Has Not Paid GST to Government


Supreme Court Upholds Constitutionality of Section 16(2)(c) CGST Act  

ITAT quashed the reassessment after the AO made no addition on the very issue for which the assessment was reopened.

ITAT Quashes Reassessment Where No Addition Was Made on Reopening Issue

The ITAT deleted a Rs. 43.03 lakh tax addition, holding that the AO cannot make ad hoc disallowances of purchases and expenses without identifying specific defects or bogus transactions.

ITAT Deletes Rs. 43.03 Lakh Tax Addition, Says AO Cannot Make Ad Hoc Disallowance of Purchases Without Specific Defects

Articles

Confused about the ITR filing deadline? Here's why some taxpayers must file by July 31 while others have until August 31, 2026.

Confused About ITR Due Date? Check Whether Your Deadline Is July 31 or August 31

The ITAT deleted a Rs 70 lakh penalty, ruling that a genuine clerical mistake in an ITR, where all facts were disclosed, does not amount to misreporting of income under Section 270A.

ITAT Deletes Rs 70 Lakh Penalty, Says Genuine ITR Clerical Error Is Not Misreporting of Income

The ITAT Delhi Holds Profit Addition on Bogus Sales Must Be Reasonable
 


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Supreme Court Upholds Constitutionality of Section 16(2)(c) CGST Act

ITAT Quashes Reassessment Where No Addition Was Made on Reopening Issue

ITAT Deletes Rs. 43.03 Lakh Tax Addition, Says AO Cannot Make Ad Hoc Disallowance of Purchases Without Specific Defects

Confused About ITR Due Date? Check Whether Your Deadline Is July 31 or August 31

ITAT Deletes Rs 70 Lakh Penalty, Says Genuine ITR Clerical Error Is Not Misreporting of Income

ITAT Restricts Addition on Bogus Sales to Higher of 1% GP or Declared GP