DGFT amends the Handbook of Procedure, 2023 to notify TRQ allocation procedures, eligibility and import conditions under India–UK CETA.
CESTAT Allahabad allowed CENVAT Credit, held extended limitation under Section 73 unavailable, and set aside penalties after finding no suppression of facts.
CESTAT Chennai rejected higher Section 78 penalty, holding tax paid under a wrong category need not be repaid where liability was already discharged.
ITAT Kolkata deleted the commission disallowance under Section 37(1), holding that non-service of Section 133(6) notices alone cannot justify disallowance where payments, TDS and business records are established.
Calcutta HC held that processing fee refund disputes involving contractual interpretation and disputed facts cannot be decided in writ proceedings.
ITAT Raipur quashed reassessment after holding that the Section 148 notice was issued by an officer lacking jurisdiction under CBDT Instruction No. 1/2011.
ITAT Mumbai remanded a Section 68 case after holding that the CIT(A) deleted the addition without examining investor financials or recording reasoned findings.
CESTAT Kolkata held crushing and screening alone do not convert iron ore into concentrate under Chapter Note 4, making excise duty, interest and penalty unsustainable.
ITAT Agra set aside assessment framed against a mere legal heir after holding that Section 159 requires proof of legal representative status.
The Court granted instalment relief for EPF damages and suspended coercive recovery during compliance. It held that any default would allow the EPFO to continue recovery under law.
