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.
ITAT Delhi quashed the Section 148 reassessment as the Assessing Officer failed to dispose of the assessee’s objections through a separate speaking order.
ITAT Ahmedabad upheld disallowance of Section 80GGC deduction, holding the Revenue’s investigation established the donation formed part of an accommodation entry.
Supreme Court set aside a SARFAESI auction sale due to non-compliance with Rule 9 payment requirements and granted the legal heir a one-time opportunity to redeem.
