Madras High Court holds Section 65B/63 of Evidence Act not applicable, allowing challenge to genuineness.
Delhi High Court sets aside tax reassessment for firm post-IBC resolution plan, citing ‘Clean Slate Theory’ and prior judgments on extinguished dues.
Delhi High Court sets aside Section 153C notice for AY 2015-16, ruling assessment time-barred based on date documents were handed over by the search AO.
Madras High Court set aside the rejection of Annai Velanganni Industries’ tax appeal, condoning a 192-day delay due to the proprietor’s ill-health and ordering a decision on merits.
Delhi High Court directs unblocking of Sai Ram Enterprises’ ITC, citing Rule 86A limit after tax authorities blocked credit for over one year.
Madras High Court directs taxpayer challenging GST demand over ITR-26AS, GSTR-2A mismatches, and ITC on credit notes to utilise the statutory appellate remedy.
Delhi High Court sets aside AO’s order that ignored CIT(A) ruling on PF/ESI deposit disallowance, citing lack of jurisdiction to review appellate order.
Delhi High Court orders release of a Sikh petitioner’s gold kada, ruling it a personal effect and criticizing the Customs Department’s detention and waiver practices.
Delhi High Court addresses GST tax order and validity of time extension notifications, directs appeal while awaiting Supreme Court decision on the matter.
Delhi HC rules for GE Renewables, setting aside tax reassessment for AY 2013-17 due to lack of tangible India PE evidence, citing prior GE cases.
