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Archive: 11 September 2025

Posts in 11 September 2025

Orissa HC Dismisses Writ on DRC-07 Demand Notice Without Detailed GST Order

September 11, 2025 447 Views 0 comment Print

The Orissa High Court dismisses a petition by Maa Sarala Steel, ruling that an alternative remedy is available once the detailed GST order is served, even if it was initially missing.

Manual Form 10 Filing Before Due Date Valid: ITAT deletes Rs.25.5 lakh addition

September 11, 2025 246 Views 0 comment Print

The ITAT Delhi ruled that an Assessing Officer could not disregard the Tribunal’s prior order regarding the manual vs. electronic filing of Form 10, deleting the disallowance.

ITAT Delhi Upholds External Development Charges Interest as Revenue Expense

September 11, 2025 486 Views 0 comment Print

The ITAT Delhi dismissed the revenue’s appeal, ruling that interest on External Development Charges (EDC) is a deductible revenue expense, not a penal or capital one.

Joint Property Bought by Husband, Entirely His Investment: ITAT Deletes Addition in Wife’s Hands

September 11, 2025 1611 Views 0 comment Print

ITAT Delhi partly allows assessee’s appeal, holding Rs.70.46 lakh addition for Kolkata property wrongly made in wife’s hands; entire investment made and disclosed by husband.

CBI bribery case: Bypassing Lower Courts for Bail? Not So Fast, Says P&H HC

September 11, 2025 456 Views 0 comment Print

Amit Kumar Singal Vs Central Bureau of Investigation (Panjab & Haryana High Court) The Punjab & Haryana High Court clarifies the law on direct bail pleas under Section 439 CrPC. Learn why an accused must show “exceptional circumstances” to bypass the Sessions Court, as ruled in a recent CBI bribery case. Bypassing Lower Courts for […]

Madras HC Directs Passport Renewal Despite Customs Pending Criminal Case

September 11, 2025 540 Views 0 comment Print

Madras HC directs passport renewal for petitioner abroad, contingent on undertaking to surrender before EOCC court and cooperate in pending Customs Act criminal case.

DEPB scrips issued by DGFT cannot be held void by DRI: CESTAT Delhi

September 11, 2025 393 Views 0 comment Print

CESTAT Delhi held that the DEPB scrips issued by the DGFT cannot be held ab initio null and void by the DRI or any other Customs Officers. Accordingly, confirmation of the demand under section 125(2) of the Customs Act, 1962 in the impugned order is without any authority of law.

Taxation in India: The Case of Angel Tax and Start-Ups

September 11, 2025 834 Views 0 comment Print

Learn about the history of the Angel Tax in India, its impact on start-ups and investors, and the policy reforms that eventually led to exemptions for eligible new businesses.

CESTAT Delhi Allows Refund Claim, Rejecting Classification-Based Objection

September 11, 2025 384 Views 0 comment Print

CESTAT Delhi held rejection of refund that too on the bais of raising the issue of classification is against the principles of judicial protocol. The order is accordingly, set aside and appeal is allowed.

CIRP application u/s. 7 against Shivam India Limited admitted

September 11, 2025 465 Views 0 comment Print

NCLT Kolkata held that application under section 7 of the Insolvency and Bankruptcy Code for initiating Corporate Insolvency Resolution Process [CIRP] against Shivam India Limited [Corporate Debtor] is admitted. Accordingly, writ petition allowed.

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