No notice u/s 143(2) issued by the AO – ITAT Quashed Assessment as Jurisdiction

Reasons recorded were vague and scanty and the approval has been granted mechanically – ITAT quashed the Reassessment Assessment

Tax demands due to non-reflection of the ITC in GSTR 2A/GSTR 2B despite paying the same to the seller – Landmark order by High Court

Unsigned notices are void ab initio and cannot confer jurisdiction or attract any legal consequence

AO must independently form a reasoned belief while initiating proceedings u/s 147: Bombay HC

Unsecured loans from trustees without prior approval from the Charity Commissioner: ITAT directed CIT (E) for giving Permanent Registration

Private Discretionary Trust: Surcharge is applicable at respective surcharge slab rate: SB- Mumbai ITAT

Lack of Jurisdiction and Non-Application of Mind by AO: ITAT declared Reassessment Proceedings as invalid, deleted addition of Rs. 12.39 Cr done U/s 68

GST ITC Refund on Exports with Tax Payment: Points & Precautions

ITAT granted relief with regard to the jewellery of the married daughter kept at parent house

ITAT Quashed the Assessment order as Actual Income Escapement was below ₹ 50 Lakhs

No exemption available if the construction done before the date of capital gain

Bombay High Court Grants Interim Relief to Hindustan Coca-Cola in ₹2,500 Cr GST Dispute!

No addition could be made on the basis of ‘Mobile data or loose paper in the absence of corroborative evidence: ITAT Chandigarh

GST: ITC cannot be denied when supplier registration cancelled from retrospective date

Condonation of Delay before CIT-A or ITAT or HC: Few case laws taxpayers can rely upon

Bombay HC confirmed addition of 100% of peak purchases from tainted parties

Compensation for Nuisance is Non-Taxable Capital Receipt: ITAT Mumbai