SC dismissed Revenue’s SLP against the Gujarat HC ruling that assignment of GIDC leasehold rights with buildings is not liable to GST and kept the larger issue open.
Bangalore ITAT restored Section 80P issues for fresh examination and deleted certain disallowances after finding inadequate reasoning by the authorities.
Supreme Court dissolved marriage under Article 142, quashed Section 498A proceedings, enforced settlement terms, and directed closure of all matrimonial litigation.
NCLT Mumbai approved Max India Limiteds capital reduction under Section 66 of the Companies Act, allowing an optional exit to eligible public shareholders.
NCLT Mumbai approved Panama Wind Energy Godawari Pvt. Ltd.s reduction of preference share capital under Section 66 of the Companies Act, 2013.
NCLT Mumbai approved Sarjan Realities Private Limiteds reduction of equity and preference share capital under Section 66 of the Companies Act, 2013.
Karnataka High Court permitted a taxpayer to file a delayed appeal against GST registration cancellation, directing the Appellate Authority to decide it on merits without rejecting it as time-barred.
Karnataka HC upheld dismissal of the writ petition but permitted filing of Section 107 appeals within four weeks without objection on limitation.
CESTAT allowed CENVAT credit on lease and infrastructure development services, finding a direct nexus with manufacture under Rule 2(l).
ITAT Delhi upheld deletion of PF/ESI disallowance, holding the issue was debatable when the Section 143(1) intimation was issued.
