The Madhya Pradesh High Court ruled that WhatsApp chats, even if collected without consent, are admissible in matrimonial disputes. Citing Section 14 of the Family Courts Act, the court emphasized the court’s discretion to accept relevant evidence to effectively resolve family matters, prioritizing fair trial over absolute privacy.
The ITAT Bangalore ruled that St. Joseph Engineering College Alumni Association cannot be denied 12AB registration solely for not incurring substantial expenditure. Genuineness of activities, including proposed activities, is key for registration under Section 12AB.
The ITAT Bangalore ruled in favor of Lakshmanram Bheemaji Purohit, deleting an addition for alleged bogus purchases. The court held that no disallowance can be made when an assessee files income under Section 44AD without exceeding turnover limits.
ITAT Delhi held that deduction under section 54F of the Income Tax Act allowable since the provisions of section 54F allows for construction of the property within a period of three years. Accordingly, appeal allowed.
ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.
NCLAT Chennai upholds rejection of Dr. Thoyajakshi Bai Sakranaik’s plea against Patanjali Hospitals, citing continuous breach of service contract and conduct detrimental to the company.
CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty.
Delhi High Court quashes a reassessment notice, ruling an AO cannot merely assume escaped income exceeds ₹50 lakh to invoke a longer limitation period without evidence.
Allahabad High Court overturns appeal dismissal, ruling GST pre-deposit through Personal Ledger Account valid, aligning with Madras HC’s Ford India precedent.
Ahmedabad ITAT quashes 80G approval rejection for Secret Charitable Trust, citing clear violation of natural justice over insufficient response time.
