The Tribunal condoned a 28-day delay in filing the appeal due to reasonable cause. The assessee had failed to comply with notices and did not provide evidence for deductions. All additions made by the ...

The Tribunal allowed the appeal for AY 2010-11, noting that AO failed to verify agricultural income and bank deposits properly. CIT(A) also overlooked key evidence. The case is remitted for fresh ...

The Tribunal quashed penalties for AYs 2009-10 and 2012-13, holding that show-cause notices must clearly specify the charge ...

The ITAT quashed assessments under Section 153A due to ex-parte orders, mechanical Section 153D approvals, and failure to give the assessee an opportunity to be heard, emphasizing the importance of ...

ITAT required the Assessing Officer to verify whether the correct tax credit was allowed. The assessee must present supporting evidence, ensuring accurate refunds under the Income Tax ...

The Tribunal observed that the cooperative society’s members relied entirely on their CA, who failed to represent them in ex-parte assessments. In the interest of justice, the quantum additions were ...

Tribunal held that CIT(A) erred in rejecting the appeal despite Supreme Court–mandated limitation extensions. COVID-19–related delays must be liberally condoned when reasonable cause is ...

CESTAT Allahabad held that demand made in respect of works contract services provide to Krishi Upaj Mandi Samiti is not ...

Explains how exporting electricity to the grid becomes a taxable “barter” event, making electricity an exempt supply and triggering proportional ITC reversal under Section ...

The Tribunal condoned the delay and held that the appeal could not be dismissed in limine. CIT(A) must issue a reasoned order on merits under Section ...

Supreme Court rules that foreign taxpayers without current projects or PE in India can still set off expenses and depreciation against refund ...

The Court ruled that trade with PoK falls within India’s taxable territory, attracting CGST and SGST. Key takeaway: PoK is treated as part of India for GST place-of-supply ...