Madras High Court orders de sealing of premises, stating Enforcement Directorate acted without sufficient “reason to believe” under PMLA’s Section 17.
ITAT Cochin affirms PCIT’s order for AO to verify loan interest deduction and Section 14A applicability after loan’s business use questioned.
Patna High Court directs GST refund rejection order based on undisclosed extraneous material to be treated as a show-cause notice, ensuring natural justice.
Bombay High Court set aside reopening of Genesys International’s AY 2015-16 tax assessment, ruling it a mere change of opinion and citing full disclosure.
Madras HC rules service tax cannot be levied on SIM cards, recharge coupons, and value-added services, following Supreme Court and Tribunal precedents.
ITAT Kolkata ruled for Salt Lake Sanskritik Sansad, stating late filing of Form 10BB does not deny income tax exemption for charitable trusts.
Orissa High Court condones delay in GST registration cancellation revocation for taxpayer willing to clear all dues, prioritizing revenue interest.
Delhi ITAT confirms Delhi Bureau of Text Books’ educational activity, allowing Section 11 exemption despite surplus from subsidized textbook sales, citing consistent rulings.
The CESTAT Delhi ruled that statements recorded under Section 108 of the Customs Act, 1962, are not valid evidence under Section 138B without proper examination.
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a petitioner disputing ITC availment due to payment issues.
