Delhi High Court sets aside reassessment notices for UK Grid Solutions Ltd (GE Group), citing lack of year-specific facts and reliance on old surveys.
Delhi High Court sets aside tax reassessment against GE Hydro France, ruling ‘reason to believe’ based on surveys of other group entities insufficient without year-specific material.
Delhi CESTAT rules ‘Take-Away’ and ‘Home Delivery’ from restaurants are sales, not taxable services. Sets aside demand against Bikanervala Foods. Cites precedents.
Delhi High Court sets aside 2012 DRI show cause notice and 2024 customs demand order against Rakesh Kumar Mangala over import allegations.
Gujarat High Court rules belated filing of Form 10B before processing is sufficient, overturning ITAT, allows Section 11 exemption for trust.
ITAT Cochin rules CPC cannot deny Section 11 exemption for delayed Form 10B filing under Section 143(1)(a), remands case for re-evaluation.
India’s Supreme Court ruled that loans from private companies to shareholders can be taxed as deemed dividends under the 1922 Income-tax Act, upholding anti-evasion laws.
Supreme Court dismisses appeal against Gujarat HC order on local body elections, finding the case infructuous after polls were held in 2015.
West Bengal GST AAAR remands TCG Urban case on fitted asset classification to AAR. Parties cited Bharati Airtel & BSNL tests; issue hinges on asset nature & agreements.
Delhi High Court sets aside retrospective GST registration cancellation for Garg Candle Works, citing invalidity when assessee had applied for closure.
