![Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]Â](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Allahabad-HC-Section-68-Income-Tax-Act-Genuineness-of-transaction-in-tax-law-Taxscan.jpg "Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]Â")
Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]Â
The Allahabad High Court upheld the deletion of Income Tax Addition under section 68 of the Income Tax Act, 1961 as the assessee proved the...
![Expired GST E-Way Bill Pre-Detention, No Intention to Evade Tax: Allahabad HC orders Refund of Tax and Penalty Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/GST-E-Way-Bill-Pre-Detention-Evade-Tax-Allahabad-HC-Refund-of-Tax-Penalty-Amount-taxscan.jpg "Expired GST E-Way Bill Pre-Detention, No Intention to Evade Tax: Allahabad HC orders Refund of Tax and Penalty Amount [Read Order]")
![Failure to Prove Genuineness of Cash Gift of Rs. 42 Lakhs: SC Upholds Income Tax Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Failure-Prove-Genuineness-Cash-Gift-SC-Income-Tax-taxscan.jpg "Failure to Prove Genuineness of Cash Gift of Rs. 42 Lakhs: SC Upholds Income Tax Addition [Read Order]")
![Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Personal-Hearing-Opportunity-Tax-Penalty-UPGST-Act-Allahabad-HC-taxscan.jpg "Personal Hearing Opportunity Mandatory, Even without request from Person Chargeable with Tax or Penalty u/s 75(4) of UPGST Act: Allahabad HC [Read Order]")
Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]
The Allahabad High Court quashed penalty order imposed by the Commercial Tax Officer and observed that the adherence to the show cause notice ( SCN ) is the fundamental safeguard against arbitrary...
![Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Show-Cause-Notice-Commercial-Tax-Commissioner-Arbitrary-exercise-of-power-taxscan.jpg "Adherence to SCN is Fundamental Safeguard against Arbitrary Exercises of Power: Allahabad HC quashes Penalty imposed Commercial Tax Commissioner [Read Order]")
Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that the writ court is not in position to issue the writ of mandamus directing Central Government to include Sections 129 and 130 of the...
![Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-CBIC-Notification-Writ-Court-CBIC-taxscan.jpg "Writ Court not in Position to issue Mandamus directing Central Government to include Sections 129 and 130 of CGST Act in CBIC Notification: Allahabad HC [Read Order]")
Penalties should be Reserved for Cases where Intentional Act to Defraud Tax System is Evident: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that penalties should be reserved for cases where intentional act to defraud tax system is evident. Show Cause Notice was issued to the...
Opportunity of Hearing is Mandatory u/s 75(4) of UPGST Act before Imposing Tax or Penalty: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that the opportunity of hearing is mandatory under Section 75(4) of the the Uttar Pradesh Goods and Services Tax Act, 2017 (UPGST Act) before...
![Opportunity of Hearing is Mandatory u/s 75(4) of UPGST Act before Imposing Tax or Penalty: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/allahabad-hc-allahabad-high-court-upgst-act-UPGST-Tax-Penalty-Hearing-UPGST-Act-Compliance-taxscan.jpg "Opportunity of Hearing is Mandatory u/s 75(4) of UPGST Act before Imposing Tax or Penalty: Allahabad HC [Read Order]")
Appeal filed u/s 107 of CGST Act: Allahabad HC grants Benefit of Section 14 of Limitation Act [[Read Order]
The Allahabad High Court granted benefit of Section 14 of the Limitation Act, 1963 for appeal filed under Section 107 of the Central Goods and Service Tax Act, 2017 (CGST Act). An application was...
![Appeal filed u/s 107 of CGST Act: Allahabad HC grants Benefit of Section 14 of Limitation Act [[Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/allahabad-hc-allahabad-high-court-cgst-act-Section-14-of-Limitation-Act-Allahabad-HC-CGST-Appeal-taxscan.jpg "Appeal filed u/s 107 of CGST Act: Allahabad HC grants Benefit of Section 14 of Limitation Act [[Read Order]")
Imposition of Penalties within Realm of Tax Laws not to be Solely based on Insignificant Technical Errors Devoid of any Financial Consequences: Allahabad HC [Read Order]
In a recent decision, the Allahabad High Court observed that the imposition of penalties within realm of tax laws not to be solely based on insignificant technical errors devoid of any financial...
