Supreme Court rules on whether mobile towers and prefabricated buildings qualify as “capital goods” for CENVAT credit in the telecom sector.
Rajasthan High Court examines the legality of freezing a bank account under Section 110(5) of the Customs Act, citing statutory violations and procedural lapses.
P&H HC rules IPC prosecution is not barred despite overlapping GST Act charges. Anticipatory bail granted in GST fraud case involving ₹25 crore ITC claims.
Punjab & Haryana High Court condones GST appeal delay, enabling businesses to seek relief despite missed deadlines, ensuring fairness under Article 226 of the Constitution.
Calcutta High Court quashes penalty orders under WBGST Act, 2017, over delay in filing appeal due to personal circumstances
Analysis of ITAT Kolkata’s ruling in Usha Devi Modi vs ITO on Section 263 of the Income Tax Act, addressing capital gains on penny stocks and revisionary jurisdiction.
ITAT Kolkata rules in Shashi Bala Bajaj vs ITO that LTCG addition based on generalized reports, suspicion, and conjectures is not sustainable.
Analysis of ITAT Delhi’s ruling in Smt. Karuna Garg Vs ITO regarding the genuineness of long-term capital gains claims from penny stock transactions.
Bombay HC dismisses appeal in CIT-13 Vs Shyam R. Pawar case, upholding Tribunal’s decision on share transaction dispute.
Allahabad High Court sets aside the GST cancellation order against Technosun India Pvt. Ltd., allowing the petitioner to file a fresh reply and receive a new order.
