Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer and applicability of amended PBPTA.
Karnataka HC quashed penalty imposed under Section 201 of Income Tax Act for non-deduction of TDS on professional advice, citing specific legal provisions and case facts.
Chennai ITAT directs AO to review e-notices and deductions u/s 54 in ₹1.8 crore capital gains case, giving assessee another chance to present evidence.
Andhra Pradesh HC rules that GST registration cannot be refused solely because an assessee belongs to another state. Legal trade rights must be upheld.
ITAT Delhi rules in favor of Mahadev Dairy Pvt. Ltd., deleting ₹25 lakh addition under Section 68. The loan from promoters was found genuine.
Karnataka High Court rules that diesel captive generating sets are exempt from entry tax under Section 11-A of KTEG Act, 1979. Advance ruling order set aside.
Patna HC rules that ED cannot arrest under PMLA after Special Court takes cognizance unless permitted. Arrest powers cease post-investigation phase.
Gujarat HC rejects bail plea of journalist Mahesh Langa in an alleged GST fraud case, citing ongoing investigation and multiple similar allegations.
Allahabad High Court quashes GST detention of goods citing lack of evidence as no samples or tests were conducted to prove discrepancies in transported goods.
Delhi High Court sets aside GST demand order citing non-application of mind, as the tax officer failed to provide a reasoned decision after reviewing objections.
