The ITAT Delhi held that an appeal against an assessment order under Section 143(3) was not maintainable where no fresh additions or adverse findings were made. It ruled that the taxpayer’s grievance related to the earlier Section 143(1) order.
The ITAT held that notices issued only through the ITBA Portal did not constitute valid service under the Income-tax Act and Rules. It remanded the Section 12AB application for fresh consideration after granting a proper hearing.
The ITAT held that CSR expenditure disallowed under Section 37(1) does not automatically bar deduction under Section 80G where statutory conditions are fulfilled. It allowed the deduction for donations made to an eligible Section 80G-registered trust.
The ITAT accepted kidney-related medical treatment and renal transplant as sufficient cause for a 375-day delay in filing the appeal. It remanded the agricultural income addition to the Commissioner (Appeals) for fresh adjudication after granting an opportunity of hearing.
The Kerala High Court held that recovery based on an inadvertent cross-utilisation of eligible IGST input tax credit was legally unsustainable. The Court quashed the assessment order after finding the issue covered by an earlier Division Bench ruling.
The Kerala High Court held that a fresh writ petition seeking identical reliefs was not maintainable after an earlier petition on the same cause had been withdrawn without liberty. It ruled that the second petition violated the doctrine of finality of litigation.
The High Court directed the concerned authority to consider the petitioner’s representations on differential GST reimbursement after granting a hearing. It ordered a reasoned decision within six weeks.
The ITAT Chennai held that exemption under Section 10(23FBA) cannot be denied merely by reclassifying investment returns as business income without proper analysis. It found that the Assessing Officer failed to apply recognised tests for determining the nature of income.
The ITAT held that foreign exchange gains arising from realization of export proceeds from services rendered to associated enterprises are operating in nature for transfer pricing purposes. It directed verification by the Assessing Officer and corresponding computation of the arm’s length margin.
The NCLT held that the mere existence of an arbitration clause in a Shareholders’ Agreement does not automatically require disputes to be referred to arbitration. The Tribunal refused reference where the dispute involved statutory remedies under the Companies Act.
