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.
ITAT Delhi set aside Section 143(3) assessments for AY 2022-23 as Sections 148 and 148B procedures and prior approval were not complied with.
ITAT Jabalpur remanded Section 54 exemption and DVO valuation issues, upheld AY 2015-16 taxability, and allowed retrospective benefit of Section 50C proviso.
ITAT Mumbai upheld deletion of Section 271G penalty, holding substantial TP documentation, no ALP adjustment, and reasonable cause under Section 273B.
NCLAT Chennai upheld Section 95 proceedings, holding the loan agreement and admitted guarantor status sufficiently established the personal guarantee despite absence of the guarantee deed.
