Bombay HC directed CBDT to decide a pending Section 119(2)(b) condonation application within three months, while continuing interim relief in a reassessment challenge.
ITAT Hyderabad upheld addition of ₹30.59 lakh after cash receipts, commission claim and bank deposits were not supported by reliable evidence.
ITAT Delhi quashed the assessment as it was digitally signed after the limitation period under Section 144C(13), rendering the order time-barred.
ITAT Ahmedabad restored the TDS credit dispute to the AO to verify a bona fide PAN error in Form 26QB and grant consequential relief after verification.
CESTAT Chennai held that construction and maintenance services for Police Academy and Tamil Nadu Police Housing Corporation were not taxable, while upholding service tax on construction of Common Effluent Treatment Plants.
CESTAT Chennai set aside service tax demands on construction of educational institutions, Government buildings and highway medians, holding them outside Works Contract Service and ruling the demand time-barred.
CESTAT Kolkata set aside denial of CENVAT credit on steel items and welding electrodes used for capital goods and allowed the appeal.
CESTAT Chandigarh upheld dropping of Rule 6 CENVAT demand on wet bhoosi, chilka and malt waste, following DSCL Sugar and dismissed Revenues appeal.
CESTAT Hyderabad set aside Rule 6 demand on input service credit for a captive power plant, holding the demand unsustainable as electricity is not exempted goods.
CESTAT Mumbai allowed cash refund of CVD and SAD paid after GST under Section 142(3) of the CGST Act and set aside rejection of the refund claim.
