Patna High Court dismisses Induvarna LPG Bottling Private Limited’s writ petition for an inverted duty structure refund, directing the company to pursue appellate remedies for disputed GST claims.
ITAT Ahmedabad upholds allocation of employee benefit expenses to agricultural activities for Super Crop Safe Limited, citing the specialized and labor-intensive nature of their operations. Finance costs and some other expenses were deleted or set aside for re-verification.
Himachal Pradesh High Court held that arrest under section 19 of the Prevention of Money Laundering Act [the PMLA Act] justified as reasons to believe that petitioner is guilty of an offence under the PMLA. Accordingly, petition dismissed.
Delhi High Court sets aside GST order against Gurukirpa Enterprises, mandating fresh adjudication with a personal hearing, while vires of notifications await Supreme Court decision.
Delhi High Court ruled writ petition by Krishna Traders against GST demand unsustainable, citing appealable order and pending Supreme Court challenge on notification validity.
Delhi High Court sets aside Section 148 income tax notice for Bhagwan Sahai Sharma, ruling it invalid due to lack of proper prior approval from the specified authority under Section 151(ii) of the IT Act.
ITAT Pune remands Snehbandh Foundation’s 12AB/80G registration denial, citing lack of proper hearing on trustee loans and directing reconsideration in light of judicial precedent.
Madras High Court orders DCIT to release pending Rs. 92 lakh income tax refund with interest to Jan De Nul Dredging India Private Limited for Assessment Year 2011-12.
ITAT Hyderabad rules that a charitable society’s name change with a new PAN requires fresh Section 12A registration for tax exemption. Net surplus, not gross receipts, to be taxed if exemption denied.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.