Category: Judgments
Heavy rains & yellow alert was a valid reason for ITAT to consider adjournment application In a recent judgment High Court of Haryana & Punjab has held that heavy rains and yellow alert was valid reason for ITAT to consider adjournment application. ABCAUS Case Law Citation:4862 (2025) (11) …
When e-way bill generated prior to detention order, there could not be an intention to evade payment of tax. In a recent judgment, Hon’ble Allahabad High Court has quashed penalty order under section 129(3) of the GST Act as the e-way bill was generated much prior to the …
Once the AO has accepted the trading results, he cannot thereafter selectively treat a part of the sale proceeds as unexplained – ITAT In a recent judgment, ITAT Visakhapatnam has held that once the AO has accepted the trading results, he cannot thereafter selectively treat a part of …
Assessment framed u/s 144 by issue of notice u/s 142(1) was void as time limit for filing ITR u/s 139(4) was over and it was a case of income escaping assessment In a recent judgment, ITAT Agra held that and assessment framed u/s 144 based on notice u/s …
Chartered Accountant accused of forgery and misappropriation of fund by advising investment in a particular firm gets bail In a recent judgment, Hon’ble Allahabad High Court granted bail to a Varanasi based Chartered Accountant who was accused of forgery and misappropriation of fund by advising investment in a …
Purchase of software had a nexus with generation of profits, therefore purchaser was not a consumer under Consumer Protection Act – SC In a recent judgment, Hon’ble Supreme Court had held that the transaction of purchase of software by the company had a nexus with generation of profits …
Termination upheld of Postmaster who embezzled deposit money by mere stamping passbooks of account holders. In a recent judgment, Hon’ble Supreme Court has upheld termination of an employee of post office who embezzled money of depositor by mere stamping passbooks of account holders with the receipt of the …
Supreme Court stays DGGI order on the issue of bar on two parallel GST proceedings in terms of Section 6(2)(b) of GST Act In a recent order, Hon’ble Supreme Court admitted SLP against the judgment of the Bombay High Court which held that law laid down by Supreme …
Assessee could not said to indulged in penny stock sale on human probabilities without showing his involvement – ITAT deleted addition under section 68 In a recent judgment ITAT Delhi deleted addition observing that applied the concept of Human probabilities and held the above said scrips to be …
Before staying CESTAT order the High Court should have framed the substantial questions of law and thereafter could have passed the stay order. In a recent judgment, Hon’ble Supreme Court has held that before staying order of CESTAT the correct course to be followed by the High Court …
