Kerala High Court rules Occupancy Certificate isn’t the sole basis for building tax. Authorities can re-measure plinth area for luxury tax under Kerala Building Tax Act.
Kerala High Court invalidates income tax reassessment for AY 2016-17, citing a statutory time bar as escaped income was below the ₹50 lakh threshold.
CESTAT Delhi rules BHEL is entitled to 6% interest on delayed CENVAT refund, overturning Commissioner (Appeals) decision.
Kerala High Court sets aside reassessment against co-operative bank, ruling proceedings based on a cancelled PAN denied effective opportunity to contest.
Ahmedabad ITAT dismisses Jigar Patel’s appeal, affirming Rs. 49.55 lakh addition as unexplained cash credit from agricultural income, citing flood impact and lack of proof.
ITAT Kolkata has remanded the Senate of Serampore College’s tax exemption application to the CIT(E) due to an incorrect section code, allowing college to refile.
Kerala High Court dismisses writ petition challenging SARFAESI e-auction, citing Supreme Court precedents on alternative remedies and judicial restraint.
Kerala High Court quashes tax assessment; rules show cause notice sent to an old email ID is invalid if updated contact details were provided.
Chhattisgarh High Court reinstates a tax case involving SECL, allowing 7 days to cure procedural defaults after prior dismissal.
CESTAT Kolkata has reduced penalties for two gold carriers, acknowledging their role as mere carriers and citing a precedent for leniency in similar smuggling cases.