ITAT Chandigarh decides that excess cash and stock from surveys qualify as business income, blocking retrospective application of the 60% Section 115BBE rate.
Madras High Court declines interference with a 10 percent GST penalty under Section 73 for delayed GSTR-3B filings during the 2020-21 assessment period.
Delhi ITAT rules payment gateway charges are service fees rather than commissions, exempting them from Section 194H TDS without a principal-agent nexus.