Calcutta High Court orders a GST appellate authority to re-examine a company’s claim for Input Tax Credit on bank charges after new evidence was presented.
ITAT Surat sets aside an ex-parte order, mandating a fresh hearing for Anupam Syal on a ₹11 lakh tax addition. The ruling emphasizes natural justice and procedural fairness.
NCLAT Delhi has stayed the immediate announcement of a liquidator replacement vote for Edelweiss ARC, pending a decision on its “related party” status in the Stakeholder Consultation Committee.
The NCLAT Delhi has granted UCO Bank’s appeal, extending the CIRP for Shri Ram Switchgears Limited by 30 days and excluding 148 days due to IRP replacement delays.
The Delhi High Court has disposed of a petition from Mohammad Anas to release a seized gold bar, directing him to file an appeal against the Customs’ Order-in-Original.
Delhi High Court mandates release of seized gold bars, ruling Customs’ failure to issue Show Cause Notice invalidates prolonged detention duty payable, no fine.
Delhi High Court directs Commissioner (Appeals) to expedite a hearing on a Customs appeal, leaving 885 gm of gold detained despite an order allowing redemption.
The Patna ITAT holds that Section 69 applies even without books of account, but remands a case for fresh verification after the assessee provided new evidence of earlier cash payments.
ITAT Raipur has ruled that a CIT(A) cannot dismiss an appeal in limine due to delay, emphasizing that cases must be decided on their merits after proper inquiry.
The ITAT Mumbai has ruled on the distinction between rental income and income from providing facilities. The Tribunal classified rental as “House Property” income and facility charges as “Business Income,” remanding several other issues.
