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ITAT Bangalore Rules on Cash Deposits: Retail Sales Records Protect Taxpayer
ITAT Bangalore deletes a Rs 2 lakh cash deposit addition after verifying retail sales records and cash books under section 44AD.
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ITAT Delhi Rules on 100 Percent Income and TDS Allocation for Brothers
Explore the ITAT Delhi ruling directing 100 percent income and TDS to one brother despite equal reporting by siblings.
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ITAT Bangalore Directs Verification in Rs 75.42 Lakh Property Addition Case
Discover how ITAT Bangalore ordered a fresh verification of bank payments regarding a Rs 75.42 lakh property addition under Section 69.
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ITAT Delhi Restricts Gross Profit Addition on Bogus Purchases to 1 Percent
ITAT Delhi limits gross profit addition on disputed purchases from 2.88 percent to 1 percent, upholding previous rulings where sales were accepted.
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ITAT Delhi Deletes Rs 1.47 Crore Ad Hoc Income Tax Additions
ITAT Delhi deletes Rs 1.47 crore ad hoc additions for salary, interest, and creditors, citing a lack of factual and evidentiary basis.
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ITAT Bangalore Rules on TDS Applicability for Year-End Expense Provisions
Understand the ITAT Bangalore ruling on TDS for year-end expense provisions and why Section 201 demands fail for unidentifiable payees.
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ITAT Delhi Rules Passenger Service Fee Falls Under TDS Section 194C Not 194J
ITAT Delhi rules that passenger service fees attract TDS under Section 194C rather than Section 194J, clarifying that standard airport facilities are not technical services.
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Calcutta High Court Rules Non-Service of GST ASMT-10 Violates Natural Justice
Calcutta High Court mandates fresh hearings after ruling that failing to serve GST ASMT-10 before Section 73 adjudication breaches natural justice.
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Orissa High Court Rules GST Demand Without ASMT 10 Reply Consideration Invalid
The Orissa High Court quashes a GST demand under Section 73, ruling that issuing notices without reviewing the taxpayer ASMT-10 reply lacks jurisdiction.
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Supreme Court Rules Section 11 Courts Must Restrict Inquiry to Arbitration Agreement Existence
Supreme Court clarifies that Section 11 referral courts must only examine the existence of an arbitration agreement, leaving fraud and limitation to tribunals.