The ITAT Surat has set aside a CIT(E) order that rejected a trust’s registration. Citing a missed email as the reason for non-compliance, the court ordered a fresh hearing.
The final order passed by CESTAT dated 22nd March, 2024 did not deserve interference. Nonetheless, the Court observed that revocation of courier registration for the entire period till 2031 was ‘disproportionate’ as though assessee was complicit, it was not the ultimate beneficiary.
Allahabad High Court allows ITC claim as e-Way bill confirms actual goods movement, despite supplier’s GST registration being cancelled after the transaction.
The ITAT Cochin has dismissed an appeal from a chit fund company, upholding a 90% disallowance of commission expenses due to a lack of supporting documentation and unreasonableness.
NCLT held that it has no jurisdiction to decide copyright violations or contractual termination claims related to the Hindi remake of Kaithi (Bholaa). Dream Warrior Pictures’ Section 9 application against Reliance Entertainment was rejected as no undisputed operational debt existed.
The NCLAT Chennai has dismissed an appeal filed by a shareholder of a company undergoing CIRP, holding that an appeal at the behest of a shareholder is not maintainable.
The Allahabad High Court has granted bail to an individual accused of GST evasion, citing the offense’s compoundable nature, the accused’s lack of criminal history, and willingness to pay the compounding fee.
ITAT Ahmedabad has reduced disallowance of foreign travel expenses for Archi Exim P. Ltd. to 25%, citing incomplete but partial documentation and adhering to a previous judicial precedent.
The Bombay High Court has issued a notice to the Attorney General to hear a petition challenging the definition of ‘spouse’ under the Income Tax Act for same-sex couples.
The ITAT Ahmedabad has set aside a CIT(A) order that deleted a Rs. 99.5 lakh cash deposit addition, citing a procedural error for not obtaining a remand report from the Assessing Officer.