Judgement

The HC granted regular bail to the applicant in a GST fraud case involving allegations of issuing fake invoices and passing fraudulent ITC of Rs 63.21 crore.

High Court Grants Regular Bail to Director in Rs 63.21 Crore GST Fake Invoice and ITC Fraud Case

The ITAT Bangalore held that an AO cannot determine commission income by applying any percentage without independent supporting evidence, particularly where the assessee is only a commission agent.

ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable

The HC directed the GST appellate authority to hear the appeal on merits, extended the filing deadline, and granted interim protection from coercive action.

High Court Directs GST Appellate Authority for Merits Hearing In Rs 12.34 Crore Tax Dispute; Extends Time To File Appeal

The ITAT Chennai held that additions under the Income Tax Act cannot be sustained solely on the basis of entries found in electronic records or books maintained by a third party.

ITAT Holds Entries in Third-Party Electronic Records Cannot by Themselves Establish Undisclosed Income 

ITAT directs the CIT(E), Chennai to issue a fresh and complete Form 10AD after the absence of a Unique Registration Number created difficulties in claiming Section 11 exemption.

ITAT Directs Fresh Section 12AB Registration Certificate After Missing URN Creates Exemption Issues

The ITAT remanded the Rs 1.27 crore reassessment and related penalty proceedings to the Assessing Officer, granting the assessee another opportunity to submit supporting evidence.

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High Court Grants Regular Bail to Director in Rs 63.21 Crore GST Fake Invoice and ITC Fraud Case

ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable

High Court Directs GST Appellate Authority for Merits Hearing In Rs 12.34 Crore Tax Dispute; Extends Time To File Appeal

ITAT Holds Entries in Third-Party Electronic Records Cannot by Themselves Establish Undisclosed Income

ITAT Directs Fresh Section 12AB Registration Certificate After Missing URN Creates Exemption Issues

No Fair Opportunity Given? ITAT Sends Rs 1.27 Crore Tax Addition Dispute Back for Fresh Consideration