Supreme Court dismissed the appeal, holding that the challenge to the interest demand was barred after withdrawal of the earlier writ petition.
ITAT Chennai remanded the Section 56(2)(x)(b) addition for fresh examination of DVO reference, condoned delay, and directed payment of ₹10,000 costs.
Supreme Court issued notice, permitted service on respondents’ Standing Counsel and Additional Solicitor General, and listed the matter for 27 July 2026.
Orissa HC upheld dismissal of a GST appeal, holding it was filed beyond the outer limit under Section 107(4) after communication of the order.
ITAT Mumbai allowed ESOP deduction under Section 37, holding that ESOP discount is not a contingent liability and directing deletion of the disallowance.
Prosecution had proved beyond reasonable doubt the demand and acceptance of illegal gratification, recovery of tainted money, and unlawful transmission of confidential recruitment examination papers. The inconsistencies highlighted by the defence were inconsequential and did not affect the substratum of the prosecution case.
E-rickshaw components imported without the electric motor and battery could not be treated as complete E-rickshaws in CKD condition under Rule 2(a) of the General Rules for Interpretation, as they lack the essential character of the finished vehicle.
ITAT Mumbai quashed reassessment for approval under Section 151(ii) by the wrong authority and deleted penalties under Sections 270A and 271AAC.
ITAT Mumbai held aircraft lease rentals not taxable in India under Article 8 of the India-Ireland DTAA and found no PE in India.
ITAT Mumbai held aircraft lease income and delayed lease payment charges not taxable in India under Article 8 of the India-Ireland DTAA.
