ITAT Delhi upheld deletion of a Section 69 addition, holding land transactions were executed by the assessee as employers authorised representative, not personally.
ITAT Delhi deleted Section 271DA penalties, holding Section 269ST requires specific findings on cash receipt in a day, single transaction or event.
Telangana HC allowed provisional release of seized imported goods on payment of enhanced duty and 10% bank guarantee, while permitting customs adjudication.
Karnataka HC refused to quash the UAPA FIR, upholding ED’s Section 66(2) PMLA power to share information amid cross-border funding allegations.
Orissa HC permitted surrender and directed same-day bail consideration under a strict first hour-second hour timeline, applying parity if applicable.
CESTAT Kolkata set aside a service tax demand, holding that the project completion date was the date certified by the authorized technical officer, not the later formal certificate.
ITAT Delhi restored a Section 69C addition after holding the CIT(A) ignored seized material and Section 132(4) statements without verification.
ITAT Mumbai held tax appeals infructuous after IBC liquidation, NCLT-approved going concern sale, and closure of liquidation proceedings.
ITAT Mumbai deleted Section 69 and Section 69C additions, holding sale proceeds already taxed as capital gains cannot be taxed again without evidence of sham transactions.
ITAT Raipur deleted Section 271(1)(b) penalties, holding no deliberate default was proved and delayed penalty proceedings defeated legislative intent.
