Delhi High Court affirms CIT(A)’s decision to delete additions for unexplained time deposits, highlighting broad appellate powers and factual error by AO.
Bombay High Court sets aside Section 148 tax notice for Caishen Enterprise LLP, ruling it invalid as it was not issued by a Faceless Assessing Officer.
Karnataka High Court held that non-commercial educational signage is not covered within the Karnataka Municipal Corporation Act, 1976 and hence advertisement tax u/s. 134 not leviable on the same.
Karnataka High Court sets aside GST demand on Aavanti Solar, remitting case for reconsideration due to non-consideration of key circular on liquidated damages.
Bombay High Court grants relief to Magna Automotive India and others, following the precedent set in the M/s. Sundyne Pumps and Compressors India Pvt. Ltd. case.
Delhi High Court upholds a ₹285 crore penalty against a GST consultant involved in a large-scale fake Input Tax Credit (ITC) fraud, emphasizing the gravity of such offenses.
Madras High Court dismissed the petition on the ground of availability of an effective and efficacious alternative remedy under section 15T of the Securities and Exchange Board of India Act, 1992 [SEBI Act].
Andhra Pradesh High Court held that amendment to Section 3 and Section 7 of the A.P. Electricity Duty Act, 1939 being within the purview of the main Act and hence assent of Hon’ble President of India not required.
Madras High Court held that classification of lightings, fixtures and fittings, etc. as ‘capital goods’ by licencing authority [DGFT] cannot be otherwise for Customs Department. Thus, customs department cannot take stand at variance with DGFT.
Bombay High Court directs reconsideration of a Sabka Vishwas Scheme declaration, ruling that admitted service tax liability before the cut-off date constitutes quantification.
