The Telangana High Court held that proceedings under Sections 148A and 148 initiated post-Faceless Scheme are procedurally invalid. All consequential orders were quashed, while the revenue retains rights under Supreme Court directions.
The ruling examines whether third-party invoicing is permitted under APTA and holds that preferential customs benefits cannot be claimed without an express provision in the agreement;
CAAR held that an amino-acid and peptide-based bio-stimulant primarily regulates plant physiological processes and is not a fertilizer, leading to classification as a plant growth regulator under the Customs Tariff
CAAR ruled that multi-functional PCR instruments cannot be treated as spectrometers where optical detection is only one part of a larger analytical workflow, leading to classification under the residual optical instruments heading
Delhi HC ruled that properties of individuals who migrated to Pakistan correctly vest in the Custodian, rejecting claims of Indian ownership post-migration.
The ITAT held that income appearing in Form 26AS cannot be taxed unless actually received when the assessee follows cash accounting. The ruling confirms that 26AS entries alone cannot justify additions.
The Court held that violation of the ₹20,000 cash-loan limit under tax law attracts only penalty and does not void the debt. Cheque-bounce prosecutions under Section 138 NI Act remain valid despite such breaches.
Delhi ITAT remands the case to CIT(A) for fresh adjudication after ex-parte dismissal. Tribunal emphasized that sufficient hearing opportunity must be granted before rejecting appeals.
The Tribunal upheld the addition because the assessee could not prove the creditor’s identity, financial capacity, or the genuineness of the ₹50 lakh credit. Defective confirmation, NIL income of the creditor, and absence of source details weighed against the assessee. The ruling emphasizes that Section 68 requires clear, credible evidence.
The Tribunal held that deductions for donations cannot be denied due to later retrospective withdrawal of approval. Genuine donations made when the donee was approved retain tax benefits.
