Jharkhand High Court halts criminal proceedings against SKS MC Joint Venture for delayed TDS, ruling that payment of tax and interest before prosecution makes further action an abuse of law, citing precedents.
Himachal Pradesh High Court allows J.C. International 100% profit deduction under Section 80-IC after substantial expansion, relying on Supreme Court’s Aarham Softronics judgment.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
ITAT Ahmedabad restores Sant Kanwarram Sewa Trust’s 80G registration application, granting a final hearing to furnish documents, citing natural justice principles.
ITAT Mumbai quashes ₹5.39 crore income addition by AO, stating calculations based on two days’ bills were illogical for tax proceedings. Sales were already recorded by a successor firm.
ITAT Kolkata sets aside ex-parte CIT(A) order on unexplained demonetization cash deposit against Akanksha Enterprises, allowing a fresh hearing based on natural justice.
NCLAT Delhi affirms eviction of Nazru S Basheer from Pancard Clubs hotel property after agreement expiry & resolution plan approval under IBC.
Madras High Court orders re-consideration of Tvl. Sri Hari Enterprises’ GST appeal, stating procedural defects in filing delay condonation should not defeat a taxpayer’s right to be heard.
Kolkata CESTAT sets aside penalty on a diamond firm director, finding no evidence of involvement in alleged misdeclaration or overvaluation of imported goods.
Delhi CESTAT orders re-examination in an import misdeclaration case, stating the Commissioner (Appeals) failed to address allegations and defense arguments adequately.
