Madras HC set aside IGST refund rejection based on Circular No. 37/2018 and directed fresh consideration under the statutory provisions and Rules.
ITAT Kolkata quashed the assessment, holding the ACIT lacked pecuniary jurisdiction under CBDT Instruction No. 1/2011 where the returned income was below the prescribed limit.
CESTAT Chennai set aside customs valuation enhancement, upheld confiscation under Section 111(d) for lack of DGFT licence, and reduced redemption fine and penalty.
ITAT Jaipur dismissed the appeal against a Section 148A(3) order, holding it was not appealable under Section 253 of the Income-tax Act.
CESTAT Ahmedabad set aside the RCM service tax demand, holding the contract was for work execution, not manpower supply, and the demand lacked jurisdiction.
NCLT Ahmedabad dismissed the Sections 43 and 66 IBC application as respondents were not served despite repeated opportunities and substituted service directions.
Bombay HC upheld rejection of trust registration, holding the proposed objects were not charitable and the proposed name was improper under the Emblems Act.
ITAT Delhi deleted a Section 69 addition based on Omaxe search material, holding third-party Excel data without cross-examination or corroboration was insufficient.
NCLT Mumbai rejected delayed CIRP claims filed after CoC approval, holding public announcement gave deemed notice and applicants failed to show sufficient cause.
ITAT Delhi upheld deletion of Section 68 addition, holding ₹2 crore was recovery of earlier advance supported by records and banking transactions.
