Supreme Court addresses IBC appeal delay; Power Infrastructure India vs. Power Finance Corp. NCLAT’s strict timeline adherence questioned.
Kerala HC directs GST authorities to consider ITC claims on capital goods sent for job work under Section 16(5) of the GST Act, ensuring compliance with law.
Chhattisgarh High Court directs state to process GST refund claim for contractor, citing prior contract and similar cases.
ITAT Pune ruled that Rs. 1.02 crore in short-term capital gains was wrongly added to the taxpayer’s income, as it was already taxed under her husband’s return.
ITAT Pune ruled that Foreign Tax Credit (FTC) cannot be denied solely due to late Form 67 filing, as the requirement is directory, not mandatory.
ITAT Mumbai remands case after CIT(E) rejects 12A registration due to missing documents, directing the applicant to submit required details for reconsideration.
ITAT Pune remands case after CIT(A) upholds TDS-related additions due to lack of proper hearing, directing reconsideration with adequate opportunity for the assessee.
Madras High Court quashes assessment order against Tvl. Chellam Motors, cites non-compliance with GST Act and circular, orders fresh review.
Orissa High Court directs GST authority to reinstate registration upon tax, interest, and penalty payment, citing prior similar ruling.
ITAT Cochin remands appeal to CIT(A) for proper disposal on merits in the case of SIB Staff Credit Society Ltd for AY 2020-21.
