CESTAT confirms revocation of GMC & Co.’s Customs Broker Licence and security forfeiture due to G-card holder’s alleged misconduct.
ITAT Patna condones delay, restores assessee’s tax appeal for re-adjudication by NFAC, citing lack of opportunity to be heard.
ITAT Delhi rules that domain registration and web hosting fees are not taxable as royalty under India-UAE DTAA, citing key judicial precedents.
Delhi High Court rules provisional bank account attachment invalid once GST appeal is filed & pre-deposit made, citing Section 107(7) and Supreme Court precedent.
Kerala High Court quashes tax notice against company after NCLT approved resolution plan, citing IBC’s ‘clean slate’ principle.
Patna High Court has nullified an assessment order against Singh Traders, citing a breach of Section 75(4) of the GST Act which mandates a personal hearing.
ITAT Cuttack condones 99-day delay in tax appeals due to personal problems, remanding cases for fresh adjudication based on Supreme Court precedent.
Kolkata ITAT remands Kaushalya Devi’s capital gains tax appeal to CIT(A) for re-adjudication, citing natural justice after ex-parte dismissal over a land development agreement.
Calcutta High Court dismisses revenue appeal, upholding ITAT’s decision to quash reassessment against Gillanders Arbuthnot due to lack of new evidence.
ITAT Ahmedabad clarifies that common area maintenance charges recovered from a sub-tenant, when reimbursed against actual expenses, are not rental income.