The court relied on a video recording, attesting witness testimony, and medical certification to confirm soundness of mind. Digital evidence was accepted as reliable corroboration of Will execution.
The High Court held that incentives earned by an advertising agency from media firms do not attract service tax when no separate service is rendered to them. The ruling clarifies that incidental incentives linked to core services are not taxable.
The Court declined to order criminal prosecution based on a complaint to the corporate regulator, holding such relief untenable in writ jurisdiction. The petitioner was left free to pursue remedies under the law.
Delhi High Court upheld customs duty paid by a broadcasting company but quashed penalties on directors, recognizing that mis-declaration was for company benefit and not individual gain.
The High Court is examining whether medicines and consumables supplied during in-patient treatment are taxable under GST. The case turns on whether such supplies are inseparable from exempt healthcare services.
The High Court flagged the practice of issuing orders without disclosing the actual officer who passed them. It held that accountability requires clear mention of the decision-making authority in every Customs order.
The court ruled that tax demands based on notices hidden in non-prominent portal tabs, without real opportunity to respond, are invalid. Authorities must ensure actual notice and a fair hearing before passing orders.
The Tribunal ruled that cash deposited from recorded demonetisation-period sales cannot be treated as unexplained when books and VAT turnover are accepted. Suspicion without evidence cannot justify section 69A additions.
Delhi High Court held that in cases involving multiple parties, the adjudication cannot be done by different Commissionerates, the Adjudicating Authority is fixed on the basis of the jurisdiction which has the highest amount of demand tax.
The ruling confirms that reassessment based on investigation inputs cannot proceed without independent application of mind by the Assessing Officer. Prior scrutiny of share capital defeated the reopening.
