Orissa High Court overturns rejection of Silicon Institute’s late audit report. Court cites minor delay, orders acceptance despite technical glitch claim.
Delhi HC rules reassessment invalid as assessee was not informed about alleged bogus entity. Tax authorities must follow due process under Section 148A of IT Act.
Delhi HC rules that a mismatch between figures and words in a cheque does not invalidate it. The complaint under NI Act must go to trial.
Madras HC upholds deemed pendency of settlement applications before March 31, 2021, under Clause [iv] of S.245A, affirming Single Judge’s ruling.
Madras High Court orders the disposal of Ashoka Textiles’ pending tax appeal for AY 2019-20 within four months amid ongoing recovery proceedings.
Madhya Pradesh High Court condones delay in Neel Kumar Ajmera’s ITAT appeal, setting aside dismissal due to limitation and remanding the case for fresh adjudication.
Delhi High Court held that the system of imposition of anti-dumping duty does not end with the disclosure statement being published. Thus, held that the writ petitions cannot be held to be not maintainable at the stage of the disclosure statement.
Delhi High Court ruled on the validity of re-assessment proceedings in PCIT-04 vs Ganesh Ganga Investments Pvt Ltd, focusing on borrowed satisfaction and approval under Section 151.
Bombay High Court directs tax revision for an AI-generated invalid return order lacking reasoning, stressing natural justice and human oversight.
Mere presence of carbon dioxide or carbonated water cannot be treated to classify the subject items under water or carbonated water. Therefore, the classification sought to be made by the Revenue cannot be accepted.
