ITAT Delhi directed grant of Sections 12A and 80G registration, holding scholarships paid in India to Indian students did not violate Section 11(1)(c).
ITAT Delhi held commission paid to a foreign agent for services rendered outside India was not liable to TDS under Section 195 and deleted the disallowance.
Gujarat HC upheld Rule 8A(3) of the Wealth Tax Rules and rejected the challenge to the Agricultural Science degree requirement for agricultural land valuers.
Karnataka HC quashed reassessment notifications, notices and instructions issued beyond the scope of Section 151A, while reserving liberty to the Revenue.
ITAT Ahmedabad upheld addition on alleged bogus LTCG from Kushal Tradelink shares, rejecting the exempt claim despite documentary evidence.
ITAT Delhi upheld deletion of protective additions after the corresponding substantive assessments were quashed for lack of incriminating material.
ITAT Mumbai restored a trust’s Section 12AB renewal application after finding it was rejected for non-compliance without examining the merits.
ITAT Delhi upheld reassessment based on survey material, restricted additions to 1% of turnover and deleted the separate 3% commission addition.
Orissa HC set aside the GST appellate order after interest was wrongly recorded as tax, causing an incorrect pre-deposit requirement under Section 112.
Telangana HC granted bail in an alleged ₹12 crore HSNS Cess evasion case, considering the period of custody, punishment prescribed and absence of a custody petition.
