The court held that the Human Rights Commission exceeded its jurisdiction by assessing the merits of the criminal case and directing compensation against police officials.
The Supreme Court asked the government to review policies promoting pulses cultivation after concerns were raised about insufficient MSP incentives and market support for farmers.
The tribunal ruled that the six-month limit introduced in 2014 cannot be applied to invoices issued before the amendment, as it would retrospectively restrict an accrued credit entitlement.
The Tribunal upheld the disallowance of HRA exemption under Section 10(13A) as the assessee failed to submit any supporting documents for rent payments. In the absence of evidence, the claim of ₹1,08,000 was rightly disallowed.
The Tribunal ruled that before 01.04.2016 Rule 7 allowed discretionary distribution of credit by ISDs. As the disputed period fell within that timeframe, denial of credit on proportionality grounds was unsustainable.
The tribunal ruled that discounts offered on demo vehicles cannot reduce assessable value since the vehicles are identical to normal cars cleared to dealers.
The Court permitted withdrawal of the writ after the authorities rejected the refund application filed by the Official Liquidator instead of the exporter. Liberty was granted to seek refund under Section 54 of the CGST Act.
The court held that an appeal under Section 260A cannot be entertained when it merely seeks re-appreciation of evidence, upholding the addition confirmed by lower authorities.
The tribunal ruled that remuneration paid to a working partner cannot be disallowed when the partnership deed authorizes such payment and the amount is within limits prescribed under Section 40(b).
The High Court set aside the assessment order after noting that it was passed ex parte and remitted the matter for fresh proceedings with an opportunity for the assessee to file a return.
