Chandigarh ITAT: Trust Not Religious Without Activity Review; 80G Rejection Requires 5% Test
ITAT Chandigarh restored 12AB and 80G issues for fresh review, requiring examination of actual activities and the 5% religious expenditure test.
Ahmedabad ITAT: Bogus Purchase Addition Limited to 12.5% Profit Where Sales Accepted
UAE or India? What Indian Founders Get Wrong When Structuring Cross-Border
Jaipur ITAT: U/s 12AB Registration Supports U/s 80G Approval Despite State Law Issue
Jaipur ITAT: Explained Bank Credits Not Taxable U/s 69A for AO Non-Compliance
Kerala HC Directs CIT(A) to Decide 7-Year-Pending Income Tax Appeal
ITAT Pune Quashes Assessment Framed on Deceased Assessee Despite Legal Heir’s Participation
ITAT Mumbai: Section 12AB Registration Cannot Be Subject to Conditional Rider
Gujarat HC Quashes Section 148 Reopening for Absence of New Tangible Material
Telangana HC Sets Aside Final Notice Adding Property Tax Penalty Without Prior SCN
Calcutta HC Grants Injunction to Auction Purchaser Against Invalid Lease Under SARFAESI
Kerala HC: Article 227 Petition Rejected as Similar Relief Was Sought Before SC
Chhattisgarh HC: Property Tax Objections Must Be Decided by Speaking Order
Custom Duty: CBIC Revises Tariff Values for Gold, Silver, Oils & Brass Scrap from 11 Aug 2026
Bombay HC Dismisses Contempt Petition Against Customs Officials for No Wilful Disobedience
CESTAT Bangalore: Appeal Not Maintainable – Gold Baggage Dispute Lies Before Revisionary Authority
CESTAT Mumbai Set Aside Vessel Valuation as Chartered Engineer Procedure Not Followed
CESTAT Chandigarh: CENVAT Credit Cannot Be Denied for Pre-2014 Inputs From Exempt Units
CESTAT Chandigarh allows CENVAT credit on inputs from exempt units, holding no express pre-amendment bar and rejecting extended limitation.
ITAT Delhi Deletes Section 69B Jewellery Addition for Items in Siblings’ Locker
ITAT Delhi deletes additions for gold, jewellery, cash deposits and loans, holding ownership, records and documentary evidence sufficient to explain assets and credits.
CESTAT Kolkata: Excise Duty Demand Set Aside as Gas Compression for Transportation Is Not Manufacture of CNG
CESTAT Kolkata sets aside ₹8.97 crore excise demand, holding natural gas compression for transportation does not amount to manufacture of CNG.
CA Vijayakumar Shetty qualified in 1994 and in practice since then. Founding partner of Shetty &…
Adv Akruti Goyal, a practicing CA handling GST compliance from 2015-2021. Qualified as a lawyer in…
