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.
CESTAT Chandigarh set aside the Rule 6(3) demand, holding barley husk is a waste residue and not a manufactured product.
ITAT Mumbai dismissed Section 12AB and Section 80G appeals as infructuous after the CIT(E) granted registration and approval.
NCLAT Delhi allowed an additional affidavit in revived Section 7 IBC proceedings, holding procedural rules cannot defeat natural justice.
CESTAT Chandigarh held the department could not re-open refund quantification after it attained finality and allowed both appeals.
