Ahmedabad ITAT rules against Section 56(2)(x) addition for Deepakkumar Chandulal Shah, citing a title dispute that justified a lower sale price and a stamp duty value difference within the 5% threshold.
Madras High Court declares Central Excise Rule 8(4) ultra vires, quashing demand orders. Cites precedent on similar rule’s inconsistency with Cenvat Credit.
The Madras High Court set aside a GST assessment order against Tvl. R.R Fire Solutions, criticizing the tax officer for extracting only 15 lines from a 10-page reply and not properly considering the taxpayer’s submissions.
The Allahabad High Court directed a road tax refund for hybrid vehicles following a government policy change, clarifying exemption, but without interest.
Kerala High Court ruled tenants with separate leases can file joint SARFAESI applications, emphasizing broad interpretation of “any person” and preventing hyper-technical objections.
Gauhati High Court rules cancelled GST registration can be restored if all pending returns are filed and dues, interest, and late fees are paid.
ITAT Mumbai rules employee contributions to PF/ESI are disallowed if deposited after statutory due dates, even if before ITR due date, upholding Section 36(1)(va).
CESTAT Delhi ruled a €1 million cancelled invoice for post-contract services was not dutiable as additional import consideration, quashing duty and penalties.
Delhi High Court ruled that untimely deficiency memos do not justify refusing full interest on delayed GST ITC refunds, providing a detailed interest calculation framework.
ITAT Raipur dismisses Shivam Attires’ appeal, upholding disallowance of late PF/ESIC deductions, citing Supreme Court’s Checkmate Services ruling.
