Judgement

The Authority for Advance Ruling denied ITC on IGST paid under Section 28(1) of the Customs Act, citing the expiry of the statutory time limit.

AAR Denies ITC Availment on IGST Paid Under Pre-Notice Consultation u/s 28(1) of Customs Act 1962

The tribunal quashed the assessment after finding that the tax department issued notices to a person who had died and failed to notify her legal heir.

ITAT Delhi Rules Tax Proceeding Against a Deceased Person as Invalid; Favours Assessee

Court finds no legal bar on granting retrospective R&D recognition for FY 2015-16 and 2016-17; directs fresh decision within four weeks

Delhi HC Directs DSIR to Reconsider 35(2AB) Approval for Earlier Years Citing Maruti Suzuki Ruling

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

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

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

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AAR Denies ITC Availment on IGST Paid Under Pre-Notice Consultation u/s 28(1) of Customs Act 1962

ITAT Delhi Rules Tax Proceeding Against a Deceased Person as Invalid; Favours Assessee

Delhi HC Directs DSIR to Reconsider 35(2AB) Approval for Earlier Years Citing Maruti Suzuki Ruling

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

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

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