The Tribunal upheld the disallowance of HRA exemption under Section 10(13A) as the assessee failed to submit any supporting documents for rent payments. In the absence of evidence, the claim of ₹1,08,000 was rightly disallowed.
The Tribunal ruled that before 01.04.2016 Rule 7 allowed discretionary distribution of credit by ISDs. As the disputed period fell within that timeframe, denial of credit on proportionality grounds was unsustainable.
The tribunal ruled that discounts offered on demo vehicles cannot reduce assessable value since the vehicles are identical to normal cars cleared to dealers.
The Court permitted withdrawal of the writ after the authorities rejected the refund application filed by the Official Liquidator instead of the exporter. Liberty was granted to seek refund under Section 54 of the CGST Act.
The court held that an appeal under Section 260A cannot be entertained when it merely seeks re-appreciation of evidence, upholding the addition confirmed by lower authorities.
The tribunal ruled that remuneration paid to a working partner cannot be disallowed when the partnership deed authorizes such payment and the amount is within limits prescribed under Section 40(b).
The government amended monetary limits for ED officers handling FEMA cases. It allows broader jurisdiction to improve efficiency in adjudication of foreign exchange violations.
The High Court set aside the assessment order after noting that it was passed ex parte and remitted the matter for fresh proceedings with an opportunity for the assessee to file a return.
The Gauhati High Court interfered with both the recovery notice and the earlier adjudication order, directing that the matter be reconsidered after giving the petitioner an opportunity to respond.
The Madras High Court quashed a government order allotting sand dune land as an alternative site for a school, holding that such ecologically sensitive land cannot be used for development.
