Gujarat HC quashed a Section 148 notice holding unamended Section 55A governed the case and the 2012 amendment had no retrospective effect.
Kerala HC quashed composite GST notice and order covering multiple financial years, permitting separate notices with limitation exclusion.
ITAT Delhi upheld deletion of the TP adjustment for a debt-free branch, partly allowed the Revenue’s appeal on Section 234D, and dismissed cross objections.
Gujarat HC upheld deletion of commission expenditure additions, holding appellate authorities could entertain the claim and the AO failed to verify it.
ITAT Pune set aside the addition on a Joint Development Agreement, directing fresh examination of facts, project status and security deposit.
Gujarat HC quashed the Section 148 notice, holding it was issued beyond four years without failure to disclose material facts and was based on change of opinion.
ITAT Mumbai held that surrender of rights under a flat allotment letter amounted to transfer of a capital asset and TDS under Section 194A did not determine the income head.
ITAT Mumbai deleted the Section 68 addition, directed inclusion of two TP comparables, deleted forex addition, and ordered recomputation of interest.
CESTAT Ahmedabad set aside ₹1 crore customs penalty as no show cause notice was issued and no credible evidence linked the appellant to the alleged diversion.
CESTAT Mumbai upheld refund of pre-deposit made through DRC-03, directed payment with interest under Section 35FF and awarded litigation costs.
