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ITAT Mumbai Rules Section 270A Penalty Invalid After Quantum Addition Deletion
ITAT Mumbai cancels a Rs 2.03 crore Section 270A penalty, ruling that tax penalties cannot survive when the underlying quantum additions are deleted.
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Punjab and Haryana High Court Quashes Assessment Notices Issued After April 1 2021
Punjab and Haryana High Court sets aside reassessment notices for AY 2015-16 issued post April 1, 2021, aligning with the Supreme Court Deepak Steel ruling.
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ITAT Lucknow Reduces Section 271H TDS Penalty to Rs 10000 Per Quarter
Learn how ITAT Lucknow reduced the Section 271H TDS penalty from Rs 1 lakh to Rs 10000 per quarter because the tax was eventually deposited.
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ITAT Hyderabad Rules BSNL VRS 2019 Compensation Eligible for Tax Exemption
ITAT Hyderabad determines BSNL VRS 2019 compensation qualifies for Section 10 10B exemption, pending verification of employee workman status by the AO.
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ITAT Kolkata Rules Prior Notice Mandatory for Section 143(1) Adjustments
ITAT Kolkata quashes a Section 143(1) tax intimation due to lack of prior notice and condones a 415-day appeal delay in a landmark ruling.
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Patna High Court Grants Bail to Accountant in 44.30 Crore Fake ITC Case
The Patna High Court has granted bail to an accountant accused of masterminding a 44.30 crore fake Input Tax Credit case upon furnishing a bond.
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Madras High Court Allows Delayed GST Appeal Due to Portal Limitations
Madras High Court permits a delayed Goods and Services Tax appeal without limitation objections, ordering disposal within three months.
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Chhattisgarh High Court Rules DRC-01 Summary Without Section 73 Notice Invalid
Chhattisgarh High Court quashes GST assessment, ruling that serving a DRC-01 summary without a Section 73 show cause notice is invalid.
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Himachal Pradesh High Court Restores Time Barred GST Appeal for Merits Review
Himachal Pradesh HC sets aside the dismissal of a GST appeal, remanding the matter for a decision on merits while addressing Section 17(5)(d).
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Understanding ITC Utilisation Under GST: The Correct Set-Off Order
Learn how Input Tax Credit works under the Goods and Services Tax framework and discover the exact set-off order for IGST, CGST, and SGST liabilities.