ITAT Mumbai held that disallowance under section 14A of the Income Tax Act cannot exceed the amount of exempt income earned by the assessee during the year under consideration. Accordingly, the matter ...

The court ruled that tax demands based on notices hidden in non-prominent portal tabs, without real opportunity to respond, are invalid. Authorities must ensure actual notice and a fair hearing before ...

The Supreme Court issued notice on whether accumulated Compensation Cess ITC can be transitioned to GST after the Cess was abolished. The case examines if validly earned credit constitutes "property" ...

The issue concerns compliance with the revised GSTAT appeal form requiring a statement of facts within strict character limits. The framework clarifies when an appeal is treated as filed and how ...

The Madhya Pradesh High Court dismissed the writ petition filed under Article 226 challenging the imposition of a 100% penalty under Section 129 of the M.P. Goods and Services Tax Act, 2017, arising ...

Issue: Taxpayers faced limitation barriers when the GST Appellate Tribunal was not operational. Ruling: Limitation starts from the later of order communication or notified filing ...

The Court ruled that NBWs cannot be issued for non-compliance with ED summons unless statutory conditions under Section 73 CrPC are met. Key takeaway: Witnesses are protected from coercive arrest ...

The assessee sought to contest an EPF/ESI disallowance arising only from CPC processing. ITAT ruled that issues from 143(1) must be challenged independently, not through a 143(3) ...

The AO made a ₹90 lakh addition under section 68 despite the case being under limited scrutiny. ITAT held that crossing the approved scope renders the addition and assessment ...

The AO invoked Explanation 1(v) to section 153 to justify delay. The Tribunal clarified that an invalid 142A reference gives no such protection, rendering the order ...

The Tribunal ruled that once the original notice itself is jurisdictionally invalid, later compliance with section 148A is irrelevant. Foundational defects cannot be remedied ...

The issue was whether reassessment could survive when sanction under section 151 was taken from the wrong authority. The Tribunal held that approval by the PCIT instead of the PCCIT/PDG is a fatal ...