Judgement

HC holds that substantive GST refund rights cannot be defeated by technical limitations of the GST portal

GST Refund Cannot Be Denied Due to Portal Glitches: Gujarat High Court

The ITAT had directed the AO to allow the deduction under Section 10A, ruling that Section 10A(9) was no longer applicable due to an amendment in 2004.

ITAT Allows Deduction Claim Under Section 10A of Income Tax Act Subject to Verification

Articles

Section 154 allows taxpayers or the Income-tax Department to correct mistakes apparent on record in tax orders.

Understanding Rectification of Income-tax Mistakes Under Section 154

The Tribunal held that the approval granted by the PCIT was in a mechanical way and without the independent application of mind and the same is invalid.

ITAT Quashes Reassessment Due to PCIT's Mechanical Approval

ITAT deletes Rs.22.35 crore AMP transfer pricing adjustment, holding that Bright Line Test has no statutory basis and is rejected by High Court.

ITAT Delhi Rejects Bright Line Test; Deletes Rs. 22.35 Crore AMP Adjustment in Swatch India Case

Orders

ROC penalised a company and its directors for failing to disclose a director’s change in designation in the annual return.

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GST Refund Cannot Be Denied Due to Portal Glitches: Gujarat High Court

ITAT Allows Deduction Claim Under Section 10A of Income Tax Act Subject to Verification

Understanding Rectification of Income-tax Mistakes Under Section 154

ITAT Quashes Reassessment Due to PCIT's Mechanical Approval

ITAT Delhi Rejects Bright Line Test; Deletes Rs. 22.35 Crore AMP Adjustment in Swatch India Case

ROC Delhi Imposes Penalties for Non-Disclosure of Director Designation Change