Judgement

ITAT relied on the judgement of the Delhi HC where it was clarified that the penalty for concealment of income cannot be levied if the income is assessed under MAT provisions.

Concealment Penalty Cannot be Imposed When Income Assessed Under MAT Provisions: ITAT

Articles

IPL ticket prices had been increased due to a 40% GST rate, prompting teams to urge the government to reclassify matches as sporting events and reduce the tax to 18%.

IPL Ticket GST Controversy: Why 40% Tax May Be Reduced to 18%

UIDAI onboarded 100 entities within three months for Aadhaar-based offline verification, enabling secure, paperless identity checks, improving service delivery, reducing costs, and giving users greater control over their personal data.

UIDAI Onboards 100 Entities for Aadhaar-Based Offline Verification Within 3 Months

The Telangana High Court ruled that a Managing Director without GST registration is entitled to a temporary identification number to appeal a personal penalty. The Court ordered the tax authorities to issue separate revised summary orders for the company and the individual to rectify a procedural hurdle that had previously blocked his right to a separate legal challenge.

GST: Can a single composite Order to company and it’s Managing Director survive?

The Tribunal observed that the previous rulings of courts and tribunals have held that substantial justice must be preferred over technical delays.

Substantial Justice More Important Than Technical Delays: ITAT Restores Case

Somil Kumar Mittal was issued a service tax demand for 2015–16 based solely on income tax records and Form 26AS, without any independent inquiry. The order was passed ex-parte, denying him an opportunity to present his case and claim exemption.

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Concealment Penalty Cannot be Imposed When Income Assessed Under MAT Provisions: ITAT

IPL Ticket GST Controversy: Why 40% Tax May Be Reduced to 18%

UIDAI Onboards 100 Entities for Aadhaar-Based Offline Verification Within 3 Months

GST: Can a single composite Order to company and it’s Managing Director survive?

Substantial Justice More Important Than Technical Delays: ITAT Restores Case

Court Quashes Service Tax Demand Raised Solely on Income Tax Data Without Hearing the Assessee