ITAT Nagpur has partly allowed a taxpayer’s claim for indexed cost of improvement on a property, scaling down disallowance after finding some renovation expenses plausible.
The Delhi High Court clarifies that DRI officers are “proper officers” under the Customs Act, 1962, for issuing show cause notices, aligning with a recent Supreme Court ruling in the Canon – II review.
The Delhi High Court has set aside a GST demand order against Pashmeen Overseas, citing the absence of a personal hearing and remanding the case for fresh adjudication. The validity of underlying notifications remains subject to a Supreme Court decision.
Delhi High Court grants injunction against Franchise India Brands Ltd. and Ichakdana Food Services LLP for unauthorized use of ‘Rasna’ and ‘Rasna Buzz’ trademarks after agreement expiry.
ITAT Kolkata directs CIT(A) to issue a speaking order on merits, setting aside an ex parte dismissal in an income tax appeal.
The Allahabad High Court ruled that minor discrepancies, like a single digit error in an e-way bill’s invoice number, do not warrant action under Section 129 of the CGST Act.
Delhi High Court quashes Section 201 TDS notice against Conner Institute, ruling no default when payee obtained a lower deduction certificate, highlighting the prerequisite for such notices.
The Delhi High Court directs tax authorities to process TDS credit for AY 2007-08 based on taxpayer-provided details when TRACES data is unavailable, upholding taxpayer rights.
ITAT Chennai has remanded a case concerning a co-operative society’s denied Section 80P deduction, citing a pending condonation petition for delayed ITR filing and a jurisdictional High Court precedent.
Calcutta High Court stays a GST demand against Anmol Stainless, finding a prima facie case against the extended limitation period for SCN issuance under Notifications 9/2023-CT and 56/2023-CT, citing lack of force majeure.
