ITAT Delhi held that eligible CSR donations can qualify for Section 80G deduction despite disallowance under Section 37(1) and remanded interest computation.
SC upheld the HC ruling that the Will was not genuine, holding that unexplained suspicious circumstances were not dispelled and remand was unwarranted as evidence was sufficient.
SC examined whether formal proof under Section 63 and Section 68 was sufficient and considered whether unexplained suspicious circumstances justified refusal of probate.
Delhi HC upheld a Section 69C addition for unexplained capitation fee, holding that no credible evidence established its source and no substantial question of law arose.
ITAT Pune held that interest earned from investments with Cooperative Banks qualifies for deduction under Section 80P(2)(d), allowing the assessee’s appeal.
Gujarat HC held that Section 80P(4) does not bar Section 80P(2)(d) deduction on interest earned by a cooperative society from investments in a cooperative bank.
ITAT Bangalore held that a JDA granting only permissive entry without possession under Section 53A did not trigger capital gains under Section 2(47)(v).
Gauhati HC held that transportation of manufactured tea is not exempt under Entry 21(a), as Section 65B(5) governs the meaning of agricultural produce.
CESTAT Kolkata held storage of food grains is excluded from taxable storage services and GTA liability rests on the freight-paying consignor or consignee.
Sanitation Services to Government Hospitals Exempt Under Notification No. 25/2012-ST: CESTAT Hyderabad
