ITAT Mumbai deleted addition on interest from overseas branches, allowed hub expenses and upheld deductions including broken period interest and dismissed Revenue’s appeal.
NCLAT set aside the Section 9 insolvency admission after both sides admitted the debt was below ₹1 crore and ordered refund of ₹91.98 lakh deposit.
Uttarakhand HC dismissed a writ challenging a ₹53.94 crore GST demand, granting liberty to pursue the statutory appeal under Section 107.
Rajasthan HC condoned delay in filing a GST appeal and directed the Appellate Authority to hear the fresh appeal on merits without examining limitation.
Karnataka HC dismissed the request to transfer a winding-up petition to the NCLT and directed the company petition and all consequential proceedings to continue before it.
NCLT Mumbai granted waiver under Section 244(1)(b), dismissed maintainability objection, and directed the oppression petition for further hearing.
Madras HC refused to quash FIR, holding fraud classification withdrawal did not erase criminal allegations requiring investigation.
ITAT Delhi partly allowed the assessee’s appeals and dismissed the Revenue’s appeal in Section 263 revision and related assessment disputes.
ITAT Delhi deleted Section 11 disallowance and allowed exemption claims, holding denial under Section 13 is restricted to the extent of violation.
ITAT Cochin quashed Section 148 reassessment for AY 2015-16, holding the notice time-barred under Section 149 despite Section 148A proceedings.
