ITAT Kolkata rules in favor of Joy Consolidated, deleting Rs. 2.7 Cr cash credit, citing sufficient evidence for share and loan transactions.
ITAT Delhi remands Orange Business Services India’s transfer pricing case, ordering separate benchmarking for IT and ITES segments based on consistency and directing the use of the headcount method for expense allocation.
Delhi High Court is examining if consolidated GST Show Cause Notices across multiple financial years are legal. Conflicting judicial precedents from various High Courts are being considered.
ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.
NCLAT Chennai upholds rejection of Dr. Thoyajakshi Bai Sakranaik’s plea against Patanjali Hospitals, citing continuous breach of service contract and conduct detrimental to the company.
CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty.
Delhi High Court quashes a reassessment notice, ruling an AO cannot merely assume escaped income exceeds ₹50 lakh to invoke a longer limitation period without evidence.
Allahabad High Court overturns appeal dismissal, ruling GST pre-deposit through Personal Ledger Account valid, aligning with Madras HC’s Ford India precedent.
Ahmedabad ITAT quashes 80G approval rejection for Secret Charitable Trust, citing clear violation of natural justice over insufficient response time.
Madras High Court rules GST officers cannot rely solely on portal uploads if unresponsive. Orders fresh assessment after ex-parte order, stressing effective notice.
