Judgement

ITAT held that delay in filing Form 10B during the COVID period was a procedural lapse and directed the grant of Sections 11 and 12 exemption.

ITAT Directs Grant of Section 11 Exemption Despite Late Filing of Form 10B

News

GSTN has updated the GST portal to allow taxpayers to edit the pre-deposit amount in Form APL-01 while filing appeals, effective April 6, 2026.

GST Portal Update: Pre-Deposit Amount Now Editable in Appeals

ITAT remanded the matter to the AO for fresh verification, citing possible duplication in additions made on bank credits and alleged accommodation entries.

Entire credit entries appearing in bank without considering debit entries cannot be taxed as Cash Credits: ITAT

Delhi's Chief Minister, Rekha Gupta, conducted a surprise inspection at the State GST office in ITO, and found several officials absent from their duties.

Delhi CM Conducts Surprise Inspection at State GST Office, ITO; Several Officials Found Absent

ITAT Mumbai ruled that tax authorities cannot arbitrarily apply a higher presumptive income rate when a taxpayer has correctly declared income under Section 44AD.

No Arbitrary Higher Tax Can Be Imposed When Presumptive Income Is Properly Declared: ITAT

It was observed that profits from one client were shifted to another by changing the codes. This suggested that there was no punching mistake but a deliberate attempt.

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ITAT Directs Grant of Section 11 Exemption Despite Late Filing of Form 10B

GST Portal Update: Pre-Deposit Amount Now Editable in Appeals

Entire credit entries appearing in bank without considering debit entries cannot be taxed as Cash Credits: ITAT

Delhi CM Conducts Surprise Inspection at State GST Office, ITO; Several Officials Found Absent

No Arbitrary Higher Tax Can Be Imposed When Presumptive Income Is Properly Declared: ITAT

ITAT Upholds Addition Due to Non-Genuine Client Code Modifications