Judgement

The ITAT Delhi rules jewellery expenses not taxable as a perquisite without an employer-employee relationship.

No Employer-Employee Relationship, No Perquisite Tax: ITAT

The ITAT remanded the matter to CIT(A) after finding that penalty notices and orders were not properly served on the assessee, rendering the proceedings ex parte.

Failure to Serve Notices on Correct Email Address Invalidates Entire Penalty Proceedings: ITAT 

The High Court of Uttarakhand allowed the petitioner to seek restoration of its cancelled GST registration after filing pending returns and clearing dues.

High Court Allows Firm to Seek Restoration of Cancelled GST Registration

The ITAT Delhi deleted the Rs 72.45 crore addition, holding that reopening under Section 147 cannot be based on “borrowed satisfaction".

Borrowed Satisfaction Cannot Justify Section 147 Reassessment, Rules ITAT Delhi

Notifications

The Government has authorised the Deputy Director (Safety), Dock Safety Division, DGFASLI, Mumbai, to impose penalties under the OSHWC Code, 2020.

Centre Authorises DGFASLI Deputy Director to Impose Penalties Under OSHWC Code at Major Ports

The ITAT Ahmedabad quashes penalty proceedings, holding that mere referencing a word, 'misreporting', is not sufficient to initiate penalty proceedings.

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No Employer-Employee Relationship, No Perquisite Tax: ITAT

Failure to Serve Notices on Correct Email Address Invalidates Entire Penalty Proceedings: ITAT

High Court Allows Firm to Seek Restoration of Cancelled GST Registration

Borrowed Satisfaction Cannot Justify Section 147 Reassessment, Rules ITAT Delhi

Centre Authorises DGFASLI Deputy Director to Impose Penalties Under OSHWC Code at Major Ports

Political Donation Penalty Deleted: Income Tax Authorities Cannot Levy Penalty Just by Mentioning “Misreporting”