Bombay HC dismissed Revenue appeals, holding Section 153A additions required incriminating search material and Section 69A failed as ownership was not proved.
Calcutta HC dismissed the Department’s appeal, holding Section 148 reassessment proceedings against a deceased assessee could not be sustained.
Supreme Court restored eviction under Section 14(1)(b) DRC Act, holding bank amalgamation transferred tenancy without the landlord’s written consent.
Jharkhand HC upheld conviction under Section 277, holding false TDS and housing loan claims in the income tax return were supported by evidence and no valid defence was proved.
ITAT Jaipur deleted the Section 68 addition on demonetisation cash deposits after holding that recorded cash sales supported by books, bills and VAT returns were not disproved.
NCLT Chandigarh held that a cancelled allotment does not constitute financial debt under Section 5(8)(f), and a claim filed after CoC approval was rightly rejected.
ITAT Pune upheld deletion of Section 37(1) disallowances and AMP transfer pricing adjustment, following consistent earlier orders in the assessee’s own case.
ITAT Indore remanded a Section 271(1)(c) penalty appeal after holding that the CIT(A) wrongly adjudicated it as an assessment appeal, contrary to Section 250(6).
CESTAT Mumbai held that processed calcined kaolin clay remained classifiable under CTI 2507 0029, not CTI 2839 9090, and set aside the customs reclassification.
ITAT Kolkata deleted the addition on cash deposits after holding that amounts collected for DMT/IMPS transactions were explained through commission agency records.
