Punjab & Haryana High Court rules comparable used in ALP determination must be justified. The court dismisses Revenue’s appeal, upholding ITAT’s ruling.
Delhi HC overturns GST demand order due to erroneous tax calculation, remanding the case for reconsideration after hearing the petitioner.
Karnataka HC rules that interest income from surplus funds in bank FDs is eligible for exemption under Section 10AA for SEZ exporters, following precedent in Hewlett Packard case.
Karnataka HC rules reassessment under Section 153A impermissible without incriminating evidence, upholding deletion of assessed income.
Madras High Court directs GST authorities to accept appeal challenging penalty after rejecting the claim that penalty alone cannot be contested.
Madras High Court sets aside GST order due to lack of physical service of notice and remands the case, directing the petitioner to deposit 10% of the disputed tax.
Gauhati High Court addresses challenges to GST notifications, questioning their legality under the CGST and SGST Acts in Barkataki Print case.
Madras High Court invalidates tax demand on deceased person if legal heirs are not operating the business. Legal heirs liable only if business continues.
Calcutta High Court quashes GST demand as show cause notice was sent to outdated email. Case remitted for fresh hearing with proper notice.
Karnataka HC rules refusal to pay maintenance unjustified in Shangrila Flat Owners Assn Vs Capt. Mohan Prabhu. Case highlights apartment owner obligations.
