NCLT Mumbai sanctioned a composite scheme under Sections 230–232 and 66 after finding statutory compliance and no objections from stakeholders.
ITAT Hyderabad quashed reassessment as Section 148 notice lacked approval from the specified authority under Section 151(ii) for AY 2018-19.
NCLT Chennai sanctioned the amalgamation scheme after statutory compliance, undertakings on regulatory observations, and absence of material objections.
ITAT Delhi restored a Section 44ADA addition to the AO for fresh examination after directing consideration of correct GSTR figures and supporting evidence.
CESTAT Kolkata allowed Rule 21 remission on 0.55% pig iron shortage, holding it was within the Board’s 2% condonable loss limit.
Gujarat HC quashed a Section 148 notice after holding the seized broker register entry lacked a live nexus with the petitioner.
ITAT Pune reduced the gross profit addition by applying a 2% GP rate after considering past scrutiny records and comparable sister concerns.
ITAT Delhi upheld deletion of a Section 56(2)(x) addition after finding the AO did not establish that repayment of the corporate loan would not occur.
Calcutta HC returned a plaint challenging an NCLT-ordered valuation, citing lack of territorial jurisdiction and a statutory bar.
ITAT Hyderabad held that a society registered under the Societies Registration Act cannot be taxed at the Maximum Marginal Rate under Section 167B.
