Judgement

Tribunal finds that the Rs. 6.45 lakh loan difference related to past years and that the assessee proved identity, creditworthiness and genuineness for Rs. 16 lakh fresh loans.

ITAT Deletes Section 68 Additions on Unsecured Loans; Holds Difference in Father-Son Loan Balance Not Taxable

ITAT Deletes Section 68 Additions on Unsecured Loans; Holds Difference in Father–Son Loan Balance Not Taxable

Delhi High Court refused to entertain a writ in a bogus ITC case and directed the taxpayer to file a statutory appeal under Section 107.

Delhi HC Refuses to Intervene in Fake ITC Dispute; Directs Company to Comply Statutory Appeal Route u/s 107

Tribunal finds Revenue failed to rebut documentary evidence; violation of natural justice and unsupported assumptions cannot sustain additions.

Section 68/69C Addition: Once repayment through account-payee cheque is established, burden on Revenue to disprove transaction

Court holds that residential leases are exempt from GST and GST cannot be added to rent for stamp duty computation.

Delhi High Court Quashes Stamp Duty Demand on Residential Lease; Orders Refund to Petitioner

Tribunal holds that providing AI-enabled pro bono tools to courts enhances access to justice and qualifies as “charitable purpose”

ITAT Mumbai Grants Section 12AB & 80G Registration to Foundation providing pro-bono AI-Based Judicial Support

Tribunal holds that policy-advocacy and trade-promotion objects fall under “general public utility”; rejects CIT(E)’s view that activities benefit only members

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ITAT Deletes Section 68 Additions on Unsecured Loans; Holds Difference in Father–Son Loan Balance Not Taxable

Delhi HC Refuses to Intervene in Fake ITC Dispute; Directs Company to Comply Statutory Appeal Route u/s 107

Section 68/69C Addition: Once repayment through account-payee cheque is established, burden on Revenue to disprove transaction

Delhi High Court Quashes Stamp Duty Demand on Residential Lease; Orders Refund to Petitioner

ITAT Mumbai Grants Section 12AB & 80G Registration to Foundation providing pro-bono AI-Based Judicial Support

Trade-promotion bodies qualify as charitable institutions, as long as their dominant purpose is not profit-making: ITAT