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Ex-Parte CIT(A) Order Set Aside for Violation of Natural Justice: ITAT Delhi in Berger Becker Coatings Pvt. Ltd. v. DCIT
In
Berger Becker Coatings Private Limited v. Deputy Commissioner of Income Tax,
Circle-4(2), Delhi, the Delhi Bench of the Income Tax Appellate Tribunal
examined the validity of an ex-parte appellate order passed by t...
Rule 86A Cannot Create Negative Balance in Electronic Credit Ledger: Delhi High Court Restricts Blocking of ITC Beyond Available Credit — Best Crop Science Pvt. Ltd. v. Principal Commissioner, CGST, Meerut (W.P.(C) 10980/2024 & Connected Matters | Delhi High Court)
The batch of writ petitions before the Delhi High Court involved a common controversy concerning the scope and limits of powers exercisable under Rule 86A of the Central Goods and Services Tax Rules, 2017. The petitioner...
GST Recovery Stayed During Statutory Appeal Period: Allahabad High Court Quashes Premature Recovery from Electronic Credit Ledger, M/s S.A.B. Engg Works v. State of U.P. (WRIT TAX No. 2254 of 2025)
The writ petition challenged the action of the tax authorities in forcibly recovering the demand amount from the petitioner’s Electronic Credit Ledger and Electronic Cash Ledger under Section 79 of the CGST Act, 2017.T...
C&AG EMPANELMENT POLICY – Draft 2026-27 vs 2025-26
Dear Professional Colleagues,Please find enclosed a brief note highlighting the key implications of the Draft Empanelment Policy 2026-27, particularly from the perspective of small CA firms. The same is shared for your k...
UP Cabinet Approves Stamp Duty Concession on Family Gift Deeds of Commercial & Industrial Properties (Effective 2026)
दस्तावेज़ का सार
दिनांक 06 जनवरी 2026, लखनऊ में उत्तर प्रदेश
मंत्रिपरिषद ने मुख्यमंत्र...
Addition under Section 69A Not Sustainable for Mere Reclassification of Unsecured Loans: ITAT Mumbai in ITO v. NDW Development Corporation LLP
The present appeal was filed by the Revenue before
the Income Tax Appellate Tribunal, Mumbai Bench “B”, challenging the order of
the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, for
Asses...
Bogus Purchase Addition Deleted Despite Supplier Return Issues: ITAT Mumbai Upholds Documentary Evidence Over Mere Non-Filing – ACIT vs Everest Food Products Pvt. Ltd. (AY 2021-22)
The present appeal was
preferred by the Revenue against the order passed by the Commissioner of Income
Tax (Appeals) under section 250 of the Income-tax Act, 1961 for Assessment Year
2021-22. The assessee company, eng...
Reversal of MSMED Act Interest Not Taxable If Not Claimed as Deduction – ITAT Mumbai in Siemens Limited vs ADIT (AY 2020-21)
The present
appeal was filed by Siemens Limited before the Income Tax Appellate
Tribunal, Mumbai Bench, against the order dated 20.08.2025 passed by the
Additional/Joint Commissioner of Income Tax (Appeals) for the As...
Cash Deposits Explained by Prior Withdrawals and Tuition Income: Section 69A Addition Deleted by ITAT Mumbai – Manisha Kamalkar Sadavarte Case
The present appeal was filed by the assessee
against the order of the Commissioner of Income Tax (Appeals), National
Faceless Appeal Centre, for Assessment Year 2017-18, confirming an addition of
₹10,05,000 made und...
Reassessment Invalid Where No Addition Made on Recorded Reasons: ITAT Mumbai Allows LTCG Exemption under Section 10(38) – Chintan Harshad Kanakia v. ITO
The appeal before the Income Tax Appellate
Tribunal, Mumbai Bench “C”, was filed by the assessee against the order of the
Commissioner of Income Tax (Appeals) for Assessment Year 2015-16, wherein the
validity of r...