ITAT Ahmedabad remands Urmilaben H. Dave Disc Family Trust’s TDS credit appeals for re-examination, citing AO’s failure to process rectification requests.
Madhya Pradesh High Court dismisses Goyal Trading Co.’s writ petition alleging denial of witness cross-examination in a bogus GST ITC case, directing appeal.
Calcutta High Court rejects Prasanta Sarkar’s writ challenging a 2022 income tax assessment, citing existing statutory appeal and unexplained filing delay.
Orissa High Court grants interim stay on a single GST show cause notice covering multiple financial years, citing a Karnataka HC precedent on consolidated notices.
ITAT Mumbai rules 10% tolerance limit under Income Tax Act’s Section 56(2)(x) applies retrospectively, cutting addition in NRB Developers’ property valuation case.
Delhi High Court remands Amazon Data Services’ GST refund claims, directing re-evaluation of data hosting as export based on CBIC circular and prior appellate orders.
CESTAT Chennai rules that Wireless Access Points with MIMO but without LTE standards are eligible for customs duty exemption, citing Delhi High Court precedent.
Chhattisgarh High Court disposes of DCIT vs. Sanjay Agrawal income tax appeal as tax effect falls below revised ₹2 crore limit per CBDT’s latest circular.
ITAT Delhi rules rental income from leased property is taxable as ‘House Property’ for IHDP Globals, upholding consistency rule in tax assessment.
CESTAT Delhi has ruled that notional interest on security deposits for safe deposit locker rentals is not taxable as service value, quashing demand against Ratna Sagar.
