CESTAT Kolkata held that demand of service tax on account of non-payment of service tax under commercial training and coaching services on hostel fees received for non-residential courses, is not sustainable and hence we set aside the same. Accordingly, demand set aside and appeal allowed.
NCLT Delhi held that non-payment of outstanding lease rent falls under the ambit of ‘Operational Debt’ as defined under section 5(21) of the Insolvency and Bankruptcy Code, 2016. Accordingly, application u/s. 9 for initiating CIRP admitted.
ITAT Pune held that rectification order under section 154 of the Income Tax Act passed without providing an opportunity of being heard is bad-in-law and deserved to be set aside. Accordingly, appeal of assessee allowed.
Delhi High Court mandates State GST Department to adjudicate ST Enterprises’ registration suspension/cancellation within a month, following their reply on ITC fraud allegations.
Jharkhand High Court halts criminal proceedings against SKS MC Joint Venture for delayed TDS, ruling that payment of tax and interest before prosecution makes further action an abuse of law, citing precedents.
Himachal Pradesh High Court allows J.C. International 100% profit deduction under Section 80-IC after substantial expansion, relying on Supreme Court’s Aarham Softronics judgment.
CESTAT Delhi rules assessees must pay redemption fine for seized goods lost from their custody, asserting confiscation liability isn’t extinguished by physical absence. Case remanded for fine determination.
ITAT Ahmedabad restores Sant Kanwarram Sewa Trust’s 80G registration application, granting a final hearing to furnish documents, citing natural justice principles.
ITAT Mumbai quashes ₹5.39 crore income addition by AO, stating calculations based on two days’ bills were illogical for tax proceedings. Sales were already recorded by a successor firm.
ITAT Kolkata sets aside ex-parte CIT(A) order on unexplained demonetization cash deposit against Akanksha Enterprises, allowing a fresh hearing based on natural justice.
