![GST Amnesty for Late Fee Waiver on GSTR-9 & 9C Applies to Returns Filed Before Notification: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Himachal-Pradesh-High-Court-GST-Amnesty-Returns-Filed-taxscan.jpg "GST Amnesty for Late Fee Waiver on GSTR-9 & 9C Applies to Returns Filed Before Notification: Himachal Pradesh HC [Read Order]")
GST Amnesty for Late Fee Waiver on GSTR-9 & 9C Applies to Returns Filed Before Notification: Himachal Pradesh HC [Read Order]
The Himachal Pradesh High Court has ruled that taxpayers who filed their ( Goods and Services Tax Returns ) GSTR-9 and GSTR-9C returns before the...
![GST Appeal cannot be Rejected for Minor Delay in Filing it If Pre-Deposit and Additional Amount Paid: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Madras-High-Court-Pre-Deposit-GST-Appeal-taxscan.jpg "GST Appeal cannot be Rejected for Minor Delay in Filing it If Pre-Deposit and Additional Amount Paid: Madras HC [Read Order]")
![TRAN-01 can be Filed via another State’s GST Portal in Case of Technical Glitch: SC Dismisses Revenue’s SLP against Standard Chartered Bank [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2025/03/TRAN-01-GST-GST-Portal-in-Case-taxscan.jpg "TRAN-01 can be Filed via another State’s GST Portal in Case of Technical Glitch: SC Dismisses Revenue’s SLP against Standard Chartered Bank [Read Judgement]")
![Assessee’s Income should be Chargeable under Head “Income from Other Sources” for Depreciation Claims: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Income-from-Other-Sources.jpg "Assessee’s Income should be Chargeable under Head “Income from Other Sources” for Depreciation Claims: ITAT [Read Order]")
Export Proceeded after Customs Clearance and Receival of Foreign Remittance: CESTAT quashes Penalty u/s 114 [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) recently held that a penalty cannot be imposed if there is no customs violation. It observed that the export...
![Export Proceeded after Customs Clearance and Receival of Foreign Remittance: CESTAT quashes Penalty u/s 114 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Foreign-Remittance-Penalty-Customs-Clearance-taxscan.jpg "Export Proceeded after Customs Clearance and Receival of Foreign Remittance: CESTAT quashes Penalty u/s 114 [Read Order]")
Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) recently dismissed an appeal filed with a delay of 2655 days, maintaining that the onus for ensuring timely filing of appeal does not lie...
![Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Kolkata-ITAT-on-delayed-appeal-filing-delayed-appeal-filing-TAXSCAN.jpg "Failure of CA and Advocate not Attributable to Delay of 2655 Days in Appeal Filing: ITAT holds Assessee Negligent [Read Order]")
CIT(A) Must Decide on Merits Even in Ex Parte Cases: ITAT Remands Income Addition Dispute Matter [Read Order]
The Pune Bench of the Income Tax Appellate Tribunal (ITAT) remanded the matter concerning the income addition dispute citing that the Commissioner of Income Tax (Appeals) [CIT(A)] failed to...
![CIT(A) Must Decide on Merits Even in Ex Parte Cases: ITAT Remands Income Addition Dispute Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/ITAT-ITAT-Pune-Ex-Parte-Ex-Parte-Cases-taxscan.jpg "CIT(A) Must Decide on Merits Even in Ex Parte Cases: ITAT Remands Income Addition Dispute Matter [Read Order]")
Directors Not Automatically Liable for Company’s Wrongful Acts without Direct Involvement: SC Rules in Favor of Tata Realty Directors [Read Judgment]
The Supreme Court has ruled that directors of a company cannot be held vicariously liable for wrongful acts unless there is clear evidence of their direct involvement in the alleged offence. The...
![Big Breaking: CIT(A) Allows 87A Rebate on Special Rate Incomes in Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CIT-Income-Tax-Rebate-Section-87A-of-the-Income-Tax-Act-Special-Rates-Income-Income-Tax-Appeal-Taxscan.jpg "Big Breaking: CIT(A) Allows 87A Rebate on Special Rate Incomes in Income Tax Appeal [Read Order]")
S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that the reassessment proceedings initiated under Section 153C of the Income Tax Act were invalid as no incriminating material and that even before...
![S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Reassessment-Delhi-High-Court-Section-153C-of-the-Income-Tax-Act-Taxscan.jpg "S. 153C Reassessment Invalid without Incriminating Evidence, Two-Tier AO Satisfaction Required Even Before 2015 Amendment: Delhi HC [Read Order]")
Verified Share Transactions with DEMAT Statements cannot be Treated as Bogus Income without Concrete Proof: ITAT [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) ruled that share transactions backed by DEMAT statements and executed through stock exchanges cannot be treated as bogus income without...
![Verified Share Transactions with DEMAT Statements cannot be Treated as Bogus Income without Concrete Proof: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/DEMAT.jpg "Verified Share Transactions with DEMAT Statements cannot be Treated as Bogus Income without Concrete Proof: ITAT [Read Order]")