ITAT Delhi held that order rejecting of application in Form No. 10 for registration u/s. 12A(1)(ac)(iii) of the Income Tax Act without verifying the seminar and conference expenses and also TDS deduction by donor cannot be sustained. Accordingly, order set aside to the file of CIT(E) for fresh order.
NCLAT Delhi held that by approval of resolution plan, the personal guarantee is not ipso facto discharged. Thus, the Indian Bank which is dissenting Financial Creditor cannot proceed to file an application under Section 95 against the respondent.
Madras High Court held that passing of order under GST without granting opportunity of personal hearing is against the principles of natural justice. Accordingly, order is set aside and appeal is allowed.
ITAT Delhi held that cost of incurred in furnishing the flat is allowable as cost of improvement and the capital gain is to be calculated accordingly. Thus, appeal of the assessee is allowed.
Telangana High Court held that proceedings initiated under Section 148A/148 of the Income Tax Act in violation of the provisions of Section 151A of the Act read with Notification 18/2022 dated 29.03.2022 is bad-in-law and hence liable to be quashed.
Kerala High Court held that Once that trust is broken, and the Customs Broker ceases to inspire the confidence of the Customs Department in relation to his functioning, he loses the right to seek a reinstatement of his license under the Regulations.
Madras High Court held that Madurai Corporation has not right to demand property tax from Railway Land Development Authority since such levy of property tax would fall foul of Article 285(1) of the Constitution of India.
CESTAT Hyderabad held that bookings made after receipt of completion certificate is not liable for service tax as the transaction is mere sale of the immovable property. Accordingly, service tax demand to that extent is liable to be set aside.
The matter was examined on the GST Portal, and it was verified that several consignments were delivered in two-wheelers, three-wheelers or cars. The registration numbers of many vehicles declared to have transported the goods from outside the State were found to be fake.
Jharkhand High Court enhanced the amount of permanent alimony by directing to pay a sum of Rs. 50,000 per month to wife who has no other source of income and Rs. 40,000 per month to son who is suffering from Autism.
