Category: Judgments

Sales of two incomparable years cannot be compared. ITAT directed addition to be deleted after verification   In a recent judgment, ITAT Delhi held that sales of two incomparable years cannot be compared to treat the increase in sale as unexplained money the basis that sales recorded by …

Uploading of notice on ITBA portal cannot be treated to be a valid service of notice unless assessee has opted for service of notice through e-mail.  In a recent judgment, High Court of Chhattisgarh has held that uploading of notice on ITBA portal (e-portal) cannot be treated to …

Supreme Court upheld constitutional validity to section 34, 47 and 58 of the Consumer Protection Act, 2019  In a recent judgment, Hon’ble Supreme Court upheld constitutional challenge to section 34, 47 and 58 of the Consumer Protection Act, 2019 and declared that empowering the district, state and national …

If a contribution is not voluntary, it cannot be taxed as income u/s 11 r.w.s. 12(1) – ITAT In a recent judgment, ITAT Hyderabad has held that under section 12(1), any contribution which is voluntary, can only be treated as income in the hands of the assessee. if …

ITAT erred in rejecting application for admission of additional evidence on the ground that application was not made either before the Assessing Officer or CIT (Appeals) In a recent judgment, Hon’ble Chhattisgarh High Court has held that ITAT committed grave legal error in rejecting the application for admission …

Finding of ITAT that retracted statement cannot be termed as incriminating material not appealable before High Court In a recent judgment, Hon’ble Guwahati High Court has held that finding of the ITAT and CIT(A) that retracted statement cannot be termed as incriminating material not liable to be interfered …

Income tax penalty can not be imposed on the HUF which was no longer in existence and dissolved upon partition In a recent judgment, Hon’ble Calcutta High Court has held that income tax penalty can not be imposed on the HUF which was no longer in existence. Even …

Supply of service by a club or association to its members is not a taxable service for the purposes of GST. In a recent judgment, Hon’ble Kerala High Court has held that supply of service by a club or association to its members is not a taxable service …

No interference with order passed after considering replies filed by the petitioner and after providing an opportunity of personal hearing – High Court In a recent judgment, Hon’ble Madras High Court has held that since the impugned order was passed after due consideration of the replies filed by …

Goods transported subsequently to cancellation of GST registration was a sham transaction even though goods were accompanied by tax invoice and e-way bill. In a recent judgment, the Hon’ble Allahabad High Court has held when the GST registration of the dealer stood cancelled by the Department, goods transported …