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Search results for: IT Act

Mumbai ITAT's Order In the Case of Dattani Construction vs. ITO

26AS Mismatch: ITAT Mumbai Orders AO to Re-Verify Actual Income and TDS Details

The Mumbai branch of the ITAT decided to partially support a plea after finding that there was a difference between the income declared in the 26AS Form and the actual income obtained. They supposed that this problem required further research to clarify the facts. The taxpayer, Dattani Construction, a partnership firm, is in real estate […]

CBIC Intensifies Monitoring of Post-GST Cut Benefits for Consumers

CBIC Actively Monitors Post-GST Rate Reductions to Ensure Benefits for Consumers

After the GST reduction, the Central Board of Indirect Taxes & Customs ( CBIC ) is ready to track the price. The Finance Ministry, while answering to the questions before the Lok Sabha, mentioned that the board is working with the trade bodies, etc, to ensure the benefits are passed to the final consumers. The […]

Calcutta HC's Order in The Case of Shiv Kumar Saraf vs. Principal Chief Commissioner of Income Tax

Calcutta HC: IT Section 153C Proceedings Require Both Incriminating Material and Dual AO Satisfaction

The Calcutta High Court has ruled that proceedings u/s 153C of the Income Tax Act could not be initiated unless incriminating material of the taxpayer is discovered in a search and both the assessing officers (the Assessing Officer of the searched person, along with the Assessing Officer of the person other than the searched person) […]

Gujarat HC's Order in the Case of Orient Overseas Container Line Limited & ORS. Vs Union of India & ORS.

GST: Gujarat HC Protects Assessee from Section 74 Action amid Dispute on ITC Distribution

The High Court of Gujarat has provided temporary protection to a container shipping company in a legal case about how it shares tax credits between its different branches. The court has ordered that the authorities should not take any harsh actions against the company while the case is still ongoing. Orient Overseas Container Line Limited […]

New Delhi GSTAT's Order In Case of Gopal Teknocon Pvt. Ltd. vs. DGAP

GSTAT New Delhi: No Action Should Be Taken Once a Contractor Deposits GST ITC Benefit

The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench at New Delhi, has ruled that when a contractor voluntarily remits the residual input tax credit (ITC) advantage determined via the Directorate General of Anti‑Profiteering (DGAP) to its principal, no separate anti-profiteering action is needed under section 171 of the Central Goods and Services Tax […]

Calcutta HC's Order in The Case of Dhananjoy De vs. Superintendent of Central Tax Audit

Calcutta HC Allows Condonation of Minor Delay in GST Appeal, Citing Satisfactory Explanation by Petitioner

The Calcutta High Court recently ruled that a minor delay in filing a GST appeal warranted condonation, as the petitioner presented a satisfactory explanation for the delay. Additionally, the Court instructed the authorities to re-evaluate whether the pre-deposit requirement under the CGST Act, 2017, had been calculated correctly and adhered to appropriately. The applicant, Dhananjoy […]

Bombay HC Order In The Case of M/S Suman S. Construction V/S Union of India & ORS

Bombay HC: Finance Act Section 74 Cannot Be Used to Reassess Service Tax Liability

On November 14, 2025, the High Court of Bombay in Aurangabad turned down a request from M/s Suman Construction, a civil contractor registered with the government. The company was disputing a demand for service tax that was related to the road construction projects it completed for government departments. The problem before the court was whether […]

Delhi HC's Order in The Case of M/S IMS Mercantiles LTD vs. Union Of India & ANR

Delhi HC Slams Dept for Overreaching GST Demand, Ignoring Actual Sales Figures

The Delhi High Court has recently expressed disapproval of the GST Department for issuing a tax demand calculated based on the company’s overall turnover. This decision has raised concerns, particularly because the authorities already had access to precise sales data that should have been used for determining the tax obligations. A division bench of Justices […]

SC's Order in The Case of Commissioner of Service Tax vs. M/S Elegant Developers

Supreme Court: Sale of Immovable Property Not a ‘Service’ Under Finance Act, 1994

The Supreme Court has stated that an activity which concerns the transfer of title in immovable property by way of sale could not be treated as a “service” under the Finance Act, 1994. Therefore, such transactions are not within the ambit of service tax. A judgment was delivered by a bench of Justices J.B. Pardiwala […]

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