Judgments

  • Income Tax

CIT(A) can not dismiss appeal in limine for non filing of written submissions

CIT(A) can not dismiss appeal in limine for non filing of written submissions by assessee In a recent judgment, the…

2 months ago
  • Income Tax

Addition to be only for profit on sales corresponding to bogus purchase bills

Addition could be made only for part of additional profit on sales corresponding to bogus purchase bills In a recent…

2 months ago
  • Income Tax

Genuineness of transaction continuing from preceding year can not be disapproved

Genuineness of transaction continuing from preceding year can not be disapproved without cogent material In a recent judgment, the Bombay…

2 months ago
  • Income Tax

ITAT deletes Penalty u/s 270A due to defective notice u/s 274 not specifying penalty

ITAT deletes Penalty u/s 270A due to defective notice issued u/s 274 for not specification of penalty In a recent…

2 months ago
  • Income Tax

No addl. evidence to be admitted by CIT(A) unless AO given opportunity of examining

No additional evidence to be admitted by CIT(A) unless Assessing Officer is given opportunity of examining the evidence and rebut…

2 months ago
  • Income Tax

Reply was not submitted as e-filing portal was closed, Assessment order set aside

Reply was not submitted as e-filing portal was closed, Assessment order set aside as time given for submitting reply was…

2 months ago
  • GST

No penalty for e-way bill expiry due to vehicle break down being a technical breach

E-way bill expired due to vehicle break down only a technical breach and non extension of its time period cannot…

2 months ago
  • GST

No rejection of GST appeal for mere non filing of certified copy of order appealed

No rejection of GST appeal for mere non filing of certified copy of the decision as per rule 108 of…

2 months ago
  • Income Tax

Prosecution for late deposit of TDS stayed in view of Supreme Court judgment

Prosecution for late deposit of TDS stayed by High Court in view of judgment of the Hon'ble Supreme Court In…

2 months ago
  • Income Tax

If no physical discrepancy found, mere increase in stock not undisclosed stock u/s 69B

Unless, discrepancy is found in physical quantities, assessee agreeing to increase stock value does not amount to undisclosed stock u/s…

2 months ago