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Bombay High Court held that no case has been made by any of the petitioners to bypass the statutory alternate remedies. Accordingly, petition dismissed on account of available alternative remedies.
CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note.
ITAT Ahmedabad held that exemption u/s. 11(1)(2) and 11(1)(a) of the Income Tax Act duly admissible to Rajkot Urban Development Authority (RUDA) since the activities were not commercial in nature.
