Disallowance of Related Party Payments u/s 40A(2)(b): ITAT Deletes Additions for AO’s Failure to Prove Excessiveness
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) deleted disallowances made under Section 40A(2)(b) for payments to related parties,...
![GST Goods Confiscation Matter Involves Disputed Facts: Gujarat HC Refuses to Entertain Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/2054471-gst-goods-confiscation-disputed-facts-gujarat-hc-refuses-entertain-writ-petition-taxscan.webp "GST Goods Confiscation Matter Involves Disputed Facts: Gujarat HC Refuses to Entertain Writ Petition [Read Order]")
![Gujarat HC upholds Acquittal order under NI Act as Applicant failed to Submit ITR proving Financial capacity [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/2052959-gujarat-high-court-acquittal-order-under-ni-act-itr-taxscan.webp "Gujarat HC upholds Acquittal order under NI Act as Applicant failed to Submit ITR proving Financial capacity [Read Order]")
![Complainant Fails to Disclose Loan in ITR or Prove Financial Capacity: Gujarat HC Denies Appeal in Rs. 15 Lakh Cheque Bounce Case [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/2052162-complainant-fails-to-disclose-loan-disclose-loan-loan-disclose-loan-in-itr-taxscan.webp "Complainant Fails to Disclose Loan in ITR or Prove Financial Capacity: Gujarat HC Denies Appeal in Rs. 15 Lakh Cheque Bounce Case [Read Order]")
![Gujarat High Court upholds Validity of GST Summons without DIN issued by State GST Officers [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/2050029-gujarat-high-court-gujarat-high-court-upholds-validity-of-gst-summons-taxscan.webp "Gujarat High Court upholds Validity of GST Summons without DIN issued by State GST Officers [Read Order]")
Personal Hardships Must Be Considered Before Forcing Repatriation: CAT Stays Transfer of Excise Inspectors
The Ahmedabad Bench of the Central Administrative Tribunal (CAT) ruled that the transfer of Gujarat-based Central Excise Inspectors cannot be enforced without considering their personal hardships,...
Customs Rejects IOCL’s 104 Shipping Bill Conversion Relying on Circular Declared Ultra Vires by HC: Madras HC directs Reconsideration [Read Order]
The Madras High Court has directed the Customs Department to reconsider Indian Oil Corporation Ltd.’s ( IOCL ) request for conversion of 104 free shipping bills to drawback shipping bills, which...
![Customs Rejects IOCL’s 104 Shipping Bill Conversion Relying on Circular Declared Ultra Vires by HC: Madras HC directs Reconsideration [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/2045405-indian-oil-site-img.webp "Customs Rejects IOCL’s 104 Shipping Bill Conversion Relying on Circular Declared Ultra Vires by HC: Madras HC directs Reconsideration [Read Order]")
Big Relief to Exporters: Gujarat HC Declares Omission of Rule 96(10) Retrospective, Orders Processing of Pending IGST Refund Claims [Read Order]
In a landmark judgment, the Gujarat High Court held that the omission of Rule 96(10) of the Central Goods and Services Tax (CGST) Rules through Notification No. 20/2024 dated 08.10.2024 will apply...
![Big Relief to Exporters: Gujarat HC Declares Omission of Rule 96(10) Retrospective, Orders Processing of Pending IGST Refund Claims [Read Order]](https://images.taxscan.in/h-upload/2025/06/14/2044194-igst-exporters-gujarat-hc-rule-9610-pending-igst-refund-taxscan.webp "Big Relief to Exporters: Gujarat HC Declares Omission of Rule 96(10) Retrospective, Orders Processing of Pending IGST Refund Claims [Read Order]")
GST on Transfer of Leasehold Rights: Allahabad HC HC Stays Recovery, Says Matter Needs Consideration [Read Order]
With regards to the applicability of Goods and Services Tax ( GST ) on the transfer of leasehold rights, the Allahabad High Court has stayed the recovery of tax until further orders, observing that...
![GST on Transfer of Leasehold Rights: Allahabad HC HC Stays Recovery, Says Matter Needs Consideration [Read Order]](https://images.taxscan.in/h-upload/2025/06/06/2041459-gst-leasehold-rights-taxscan.webp "GST on Transfer of Leasehold Rights: Allahabad HC HC Stays Recovery, Says Matter Needs Consideration [Read Order]")
Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT )Â held that deduction under Section 80JJAA of Income Tax Act,1961 cannot be denied solely for the late filing of Form 10DA before the...
![Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Deduction-Solely-for-Late-Filing-Form-10DA-taxscan.jpg "Deduction u/s 80JJAA Cannot Be Denied Solely for Late Filing of Form 10DA Before Return Due Date: ITAT [Read Order]")