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.
ITAT Bangalore remands Kodavaame Trust’s 12AB and 80G tax exemption cancellation to CIT(E) for fresh consideration due to submitted documents.
ITAT Pune cancels Section 271(1)(c) penalty against Vikas Jayram Bhukan, citing a defective notice that failed to specify the charge, referencing Bombay High Court precedents.
Delhi High Court allows Metalax Industries to file a single consolidated appeal against a common Show Cause Notice and order covering multiple financial years.
The ITAT Ahmedabad has partially upheld an appeal by Parshwanath Realty Pvt. Ltd., allowing 25% of exhibition expenses incurred for a related firm, citing business expediency and indirect benefit.
Delhi NCLAT dismisses appeal challenging court records without correction application, reiterating late replies hinder case conclusion. Cites Supreme Court precedent.
ITAT Cochin rules Envestnet Asset Management’s assessment order time-barred, emphasizing mandatory timelines and proper record-keeping by tax authorities.
Bombay High Court rules Rediff.Com can deduct expenses for abandoned capital work-in-progress, affirming ITAT’s decision based on revenue expenditure classification.
