ITAT Chennai upholds disallowances for Devcare Solutions: Cash payments exceeding limit disallowed u/s 40A(3), technical fees disallowed for lack of proof.
Gujarat High Court sets aside RBI order returning FFR Software’s FEMA compounding application, directs fresh decision per Rule 8(2) of Compounding Rules.
Kerala High Court rules composite GST show cause notices covering multiple assessment years are impermissible under Section 74 of the Act, citing distinct time limits.
Delhi HC sets aside GST order against Tanishka Steel, finding SCN was missed due to portal visibility issue. Case remanded; validity of notifications pending SC.
Delhi High Court sets aside GST order for failure to consider taxpayer’s reply and provide personal hearing; validity of related notifications before Supreme Court.
Delhi High Court allows taxpayer to file revised ITR, setting aside PCIT order that rejected condonation request over clerical error in original return.
Kolkata High Court dismissed an appeal challenging the NCLT Kolkata bench relocation and facilities, citing judicial restraint in executive policy and administrative matters.
Delhi High Court sets aside reassessment notices for UK Grid Solutions Ltd (GE Group), citing lack of year-specific facts and reliance on old surveys.
Delhi High Court sets aside tax reassessment against GE Hydro France, ruling ‘reason to believe’ based on surveys of other group entities insufficient without year-specific material.
Delhi CESTAT rules ‘Take-Away’ and ‘Home Delivery’ from restaurants are sales, not taxable services. Sets aside demand against Bikanervala Foods. Cites precedents.
