Category: Judgments
Direction of Magistrate to surrender passport in compliance of bail condition in a GST evasion case was not violative of fundamental rights or directions of Apex Court In a recent judgment, District & Sessions Court Delhi has held direction of the Magistrate to surrender passport in compliance of …
Penalty u/s 271B can not be levied in a case where tax audit report was furnished before completion of the assessment In a recent judgment, ITAT Cochin has held that penalty u/s 271B can not be levied for non furnishing of tax audit report within due date as …
ITAT deleted addition for cash deposit on account of the statement given by the Prime Minister, press statement and CBDT SOP In a recent judgment, ITAT Chennai has held that addition u/s 69A cannot be sustained on account of the statement given by the Prime Minister, press statement …
Fixing date of personal hearing prior to the date of filing of reply showed non application of mind – High Court In a recent judgment, Hon’ble Allahabad High Court quashed GST order u/s 73 of UPGST Act 2017 as the date of personal hearing was fixed prior to …
ITAT allowed exemption u/s 54EC for delayed investment in REC Bonds as the sale consideration was received late. In a recent judgment, ITAT Pune allowed exemption under section 54EC for delayed investment in REC Bonds as the receipt of sale consideration was not in the control of the …
There is no provision in the GST Act for reserving the judgement and delivering the judgement later on – High Court In a recent judgment, Allahabad High Court quashed GST appellate order as there is no provision in the GST Act for reserving the judgement and delivering the …
High Court upheld classification of roasted areca nuts under Custom Tariff Entry 2008 19 20 In a recent judgment, the Allahabad High Court held that “roasted areca nuts’ have been rightly classified under Custom Tariff Entry 2008 19 20 ABCAUS Case Law Citation:4601 (2025) (06) abcaus.in HC Important …
Delay in filing Form 56F was only a procedural lapse and that cannot be a ground for not granting the deduction claimed under Section 10AA of the Act. In a recent judgment, the Madras High Court has upheld that delay in filing Form 56F was only a procedural …
Declaring surrendered income in PL Account as “Indirect Income” and reflected it in closing stock does not indicate any tax evasion. In a recent judgment, the Chandigarh ITAT has held that declaring surrendered income in PL Account as “Indirect Income” and enhancing closing stock does not indicate any …
It is incumbent upon AO to decide the case u/s 148A(d) on the basis of the material on record including the reply of the assessee – High Court In a recent judgment, the Himanchal Pradesh High Court has held that it is incumbent upon the Assessing Officer to …
