Delhi HC overturns GST demand order due to erroneous tax calculation, remanding the case for reconsideration after hearing the petitioner.
Karnataka HC rules that interest income from surplus funds in bank FDs is eligible for exemption under Section 10AA for SEZ exporters, following precedent in Hewlett Packard case.
Karnataka HC rules reassessment under Section 153A impermissible without incriminating evidence, upholding deletion of assessed income.