Judgement

The ITAT holds that purchases supported by invoices, transport documents, bank payments, and matching sales cannot be treated as bogus solely due to a supplier’s non-response, rejecting additions under Section 69C

Purchases Supported by Invoices, Transport Documents and Bank Payments Cannot Be Held Bogus Merely Due to Supplier’s Non-Response: ITAT

The High Court rules that principles applicable in serious criminal cases cannot be mechanically applied to civil tax litigation, drawing a clear distinction between criminal law standards and tax proceedings

Criminal Case Principles Cannot Be Mechanically Applied to Civil Tax Litigation: High Court

ITAT rules that CPC cannot invoke Section 50C while processing returns without DVO reference, holding such adjustments to be illegal.

ITAT Delhi Holds Section 50C Adjustment Not Permissible at 143(1) Processing Stage

High Court quashes GST demand on assignment of long-term MIDC leasehold rights, holding it to be transfer of immovable property and not a supply of service.

Bombay HC Quashes GST Demand on Assignment of Leasehold Rights as it falls Outside GST Net

ITAT Bangalore holds that solar power generated exclusively for a holding company, despite CSR origins, lacks public benefit and is not eligible for Section 12AB or 80G registration.

ITAT Denies Section 12AB Registration to Infosys Green Forum Solar Project Entity

Tribunal held that 100% disallowance of FTS payments to non-residents under Section 40(a)(i) is discriminatory under Article 26(3) of the India-USA DTAA.

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Purchases Supported by Invoices, Transport Documents and Bank Payments Cannot Be Held Bogus Merely Due to Supplier’s Non-Response: ITAT

Criminal Case Principles Cannot Be Mechanically Applied to Civil Tax Litigation: High Court

ITAT Delhi Holds Section 50C Adjustment Not Permissible at 143(1) Processing Stage

Bombay HC Quashes GST Demand on Assignment of Leasehold Rights as it falls Outside GST Net

ITAT Denies Section 12AB Registration to Infosys Green Forum Solar Project Entity

ITAT Delhi Quashes Section 263 Revision on 100% Disallowance of FTS to Non-Residents