Judgement

The Tribunal upheld a Supreme Court ruling that if the cause of delay given by the appellant is not refuted, the delay should be condoned.

Delay Should Be Condoned if Explanation is Unrefuted: ITAT

Penalty quashed as authority ignored defence; matter remanded for fresh reasoned adjudication.

HC Quashes Penalty on CHA for Lack of Reasoned Findings

Court holds Additional Commissioner included in Joint Commissioner definition; penalty approval legally valid under law.

HC Rejects Challenge to Approval; Section 274(2) Compliance Established

Income Tax Penalty proceeding initiated with prior approval of additional commissioner Valid: HC

High Court rules foreign company income cannot be taxed in shareholders’ hands without statutory backing.

Foreign Company Income Not Taxable in Shareholders’ Hands, HC Clarifies.

Foreign Company Income Not Taxable in Shareholders’ Hands, HC Clarifies

Circulars

This decision follows an FSSAI review of the food import system across various entry points in India, leading to the addition of new locations to make clearance and inspection smoother.

CBIC Brings Major Relief for Importers with Faster Food Import Clearance and More Inspection Hubs

Two writ petitions were brought before the High Court challenging a substantial tax demand exceeding Rs. 7 crore.

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Delay Should Be Condoned if Explanation is Unrefuted: ITAT

HC Quashes Penalty on CHA for Lack of Reasoned Findings

Income Tax Penalty proceeding initiated with prior approval of additional commissioner Valid: HC

Foreign Company Income Not Taxable in Shareholders’ Hands, HC Clarifies

CBIC Brings Major Relief for Importers with Faster Food Import Clearance and More Inspection Hubs

Madhya Pradesh High Court quashes Rs. 7 Cr GST Demand for Lack of Proper Authorisation