Allahabad High Court ruled that appeal in Balaji Coal Traders Vs Commissioner was not time-barred due to incorrect calculation of limitation period under UPGST Act.
CESTAT Delhi partially allows Marudhar Hotels’ appeal regarding Cenvat credit demands under Rule 6 of the Cenvat Credit Rules, 2004. Read detailed judgment analysis.
Delhi High Court upheld the ITAT’s decision, concluding that the comparability analysis must focus on functional similarity rather than strict product comparability, and that certain disallowances made by the Assessing Officer were unjustified.
Analysis of Hyundai Rotem Vs ACIT case by ITAT Delhi on tax assessments, time limits under Section 144C, and procedural compliance for international taxation cases.
ITAT Delhi resolves Cheil India Pvt. Ltd.’s appeal on CSR expense disallowance under Section 80G. Tribunal observed that CSR expenditures could qualify as donations if paid to approved institutions, distinct from direct CSR project costs
ITAT Delhi quashes penalty imposed on Sudesh Gupta under Section 271(1)(c) as omnibus notice without specifying the charge was invalid
CESTAT Delhi quashes orders passed after one year of SCN issuance in Kopertek Metals Pvt Ltd vs CGST Commissioner, emphasizing statutory adjudication timelines.
ITAT Mumbai rules no addition can be made for differences between GST returns and ITR if reconciled. Assessee followed project completion method for accounting.
Manish Manohardas Asrani Vs ITO Int Tax Ward (ITAT Mumbai) The Income Tax Appellate Tribunal (ITAT), Mumbai, ruled in favor of the assessee, Manish Manohardas Asrani, quashing a penalty of ₹44,90,048 levied under Section 270A(8) of the Income Tax Act, 1961. The tribunal held that the penalty notice lacked specificity regarding the charge—whether it pertained […]
NCLAT affirms CoC’s authority under IBC Section 33 to liquidate a Corporate Debtor before resolution plan confirmation. CoC’s commercial decisions are non-reviewable.
