Supreme Court modified compensation by reassessing a self-employed deceased’s annual income after considering ITRs and business circumstances.
ITAT Kolkata quashed NFAC reassessment and consequential penalty, holding faceless reassessment lacked jurisdiction before Section 151A was notified.
Delhi HC disposed of the writ after DGGI directed restoration of the provisionally attached bank account and directed the bank to de-freeze it.
Telangana HC dismissed the appeal, upholding retention of seized assets under Section 17(4) PMLA after finding reasons to believe and no limitation breach.
ITAT Pune set aside the ex parte CIT(A) order and remanded the Section 80PA deduction dispute for fresh adjudication after granting another opportunity.
CESTAT Mumbai restored CENVAT credit refund, holding services to a German entity were exports under Rule 6A and not intermediary services.
CESTAT Chandigarh held marketing support services to a Singapore entity were export of services, allowed refund with interest, and rejected Revenue appeals.
CESTAT Bangalore set aside service tax demands, holding software support services were Business Auxiliary Services and qualified as export of services.
Delhi HC dismissed the Revenue’s appeal, holding that the ITAT’s finding on Section 153C and the AY 2009-10 assessment required no interference.
SC allowed the appeal and granted NDPS bail after holding that a case for bail was made out, subject to Trial Court conditions.
