The tribunal held that arbitrary estimation of agricultural income without supporting data is unsustainable. It ruled that additions cannot be made based on guesswork without ...

The tribunal held that disallowance based solely on third-party information without independent verification is unsustainable ...

ITAT Bangalore condoned a 143-day delay caused by employee resignation, holding procedural lapses shouldnt deny justice. CIT(A)s order set aside; case restored for fresh adjudication on ...

ITAT Bangalore held that even in ex-parte assessments, gross bank deposits cannot be taxed as income without proper inquiry. Delay condoned, matter remanded for fresh assessment with ₹11,000 cost ...

ITAT ruled that interest disallowance cannot be made when sufficient interest-free funds are available. The key takeaway is that availability of own funds overrides assumptions of borrowed fund ...

ITAT Bangalore held CSR trust denial unjustified, ruling donation genuineness proven and no 3-year track record needed. Directed grant of Section 12AB registration and 80G ...

ITAT ruled that failure to file a return does not justify taxing income without allowing legitimate deductions. The case was sent back to the AO to consider exemptions and deductions available in ...

The Court held that a single show cause notice covering multiple assessment years is not legally sustainable. Authorities were permitted to issue separate notices for each ...

The court held that an adjudication order passed without considering the taxpayer’s reply is unsustainable. It remitted the matter for fresh consideration with an opportunity to ...

The ruling highlights that ignoring a taxpayer’s additional reply and request for hearing renders the order unsustainable. The case was remanded for reconsideration after proper opportunity of ...

The tribunal held that failure to consider relevant documents denied proper adjudication. It set aside the orders and allowed fresh examination of compliance ...

The court held that the revised 18% GST rate is applicable, but deferred recovery of the 6% differential tax as reimbursement from government authorities was ...