The Delhi High Court upholds the ITAT’s decision to delete a Rs. 5.17 crore addition to Anoop Jain’s income, finding no evidence he owned the funds under Section 69A of the Income Tax Act.
ITAT Ahmedabad partially allows an appeal by Bhikhabhai Hirabhai Patel, reducing late filing fees after ruling that TDS is not applicable to property transfers under Rs. 50 lakhs per transferee.
ITAT Bangalore recalls an order in the case of Smt. M.K. Rajeshwari, ruling that a Single Member Bench should not have heard the appeal as the assessed income exceeded the Rs. 50 lakh limit.
Allahabad High Court dismisses petitions by U.P. Power Corporation Ltd., directing company to use statutory appellate tribunal to challenge CERC notifications on UI charges.
The Bombay High Court directs MahaRERA to restore hybrid hearings and create transparent processes, citing a Supreme Court precedent on access to justice.
The Rajasthan High Court dismisses a writ petition by a tenant, upholding an eviction order based on a landlord’s bona fide need for the property.
Supreme Court rejects a plea to allow electronic service of police notices under BNSS, reaffirming that personal service is mandatory to protect individual liberty.
Andhra Pradesh High Court allows Mahavir Auto Diagnostics to avail transitional credit, ruling against the rejection of their Tran-3 Form due to a technical glitch.
The Odisha Authority for Advance Ruling has mandated Thermo Fisher Scientific to register for GST in the state, ruling that its operations constitute a ‘fixed establishment.’
Odisha GST AAR has ruled that Odisha State Medical Corporation is not exempt from GST on its services to government, as its supply includes both goods and services.