Delhi HC ruled that External Development Charges (EDC) paid to HUDA are not “rent” u/s 194−I, dismissing the Revenue’s appeal against SS Group Pvt. Ltd. No TDS liability confirmed.
Karnataka High Court upheld its earlier decision that payments for interconnect services to non-resident telecom operators do not constitute “Royalty” under the Income Tax Act.
The Delhi High Court allowed Heal Health Connect Solutions to appeal a GST demand order without pre-deposit, citing a prima facie error in denying ITC under Section 16(4) despite the extended limit under Section 16(5).
High Court stayed operation of an ROC order concerning alleged illegal share transfers and unauthorized director appointments, directing petitioner to approach NCLT Cuttack for a specialized adjudication.
The Delhi High Court declined to quash a Show Cause Notice under Section 74 of the CGST Act against Chetak Motors, finding prima facie justification for alleging wilful suppression.
Delhi High Court set aside notices in Kishore Kumar Sharma vs. ACIT, affirming that Section 153C proceedings require a jurisdictional AO to record prima facie satisfaction that incriminating material impacts each relevant assessment year.
Telangana HC ordered the Income Tax Department to issue a fresh order under Section 156A for a ₹143 crore tax demand on NSL Mining Resources, confirming the extinguishment of the dues following the NCLT-approved Resolution Plan.
The Allahabad High Court addressed the repeated cancellation of a firm’s GST registration, noting the department’s assertions of a non-existent business and forged credit.
The Calcutta High Court, in the case of Khokan Motors Works (P.) Ltd Vs Senior Joint Commissioner of State Tax, set aside a tax demand of Rs. 40,37,877/- by the State Tax authorities.
ITAT Delhi set aside an unexplained cash addition of ₹3.5 Lakh, ruling in favor of the assessee who received a gift from her adult daughter. The court accepted the daughters creditworthiness and the genuine nature of the transaction.
