The High Court directed the Appellate Authority to reconsider ITC claims for FY 2017-18 to 2020-21 under Section 16(5), emphasizing compliance with the October 8, 2024 ...
The Tribunal emphasized that an error regarding VRS exemption made by a salaried, non-technical taxpayer cannot be classified as deliberate under-reporting. With no false claim or suppression, the ...
The Gujarat High Court allowed a chemical manufacturer’s refund claim of unutilized ITC under Rule 89, affirming SEZ units can claim refunds even when supplied via ISD. Prior precedent in Britannia ...
Madras High Court permits a delayed appeal against GST penalty order, provided 25% of disputed tax and interest on belated payment are deposited, emphasizing conditional ...
Tribunal emphasizes requirement of notice under section 153C for assessments in block period, quashing AY 2021-22 assessment framed without ...
The Tribunal ruled that reopening based solely on an Insight Portal flag without independent verification is invalid. It held that absence of tangible material and incorrect factual assumptions ...
ITAT remanded the rejection of 12A registration after finding that incorrect clause selection was a clerical mistake. substantive eligibility and genuine charitable activities outweigh technical ...
In October, Wilkes University sent a letter to its campus community warning of a daunting budgetary shortfall after ...
ITAT Pune held that the Section 263 revision was unsustainable as the AO conducted adequate scrutiny and expenses were recovered from associated enterprises. Expenditure classification did not make ...
The Tribunal found that the authorities mechanically endorsed a factually incorrect premise, resulting in an unjustified DVO reference. Such a negligible 1.71% variation could not support an ...
The appeals concern assessment years 2015–16 to 2017–18 and arise from reassessment orders issued under Sections 147 and 144B ...
The IRS may grant a reasonable extension if the taxpayer provides satisfactory evidence of acting reasonably and in good ...