Supreme Court dismissed the Revenue’s appeal in ACIT vs Mamta Agarwal due to unexplained delay and lack of merit. Delhi HC ruling remains upheld.
ITAT Pune rules that the tax department cannot deny exemption under Section 11 for non-filing of the original 12A certificate when it is the custodian of such records.
Orissa HC condones delay in GST revocation application, restoring registration upon payment of dues. Court follows precedent set in Mohanty Enterprises case.
Punjab & Haryana High Court directs that temporary employees cannot be replaced by another set of temporary staff but can be replaced by regular employees.
NCLAT dismisses appeals in Saturn Ventures case, upholding RP’s findings on asset ownership and rejecting fraudulent transaction claims. Key legal insights inside.
Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.
CESTAT Ahmedabad ruled that co-owners of rented property are not an AOP, and their individual rental income below ₹10 lakh is exempt from service tax.
Punjab & Haryana HC denies bail in a 2022 Karnal murder case, ruling PMLA’s arrest provisions apply prospectively, referencing the Pankaj Bansal verdict.
Calcutta High Court grants interim relief in a GST dispute, staying tax recovery for two weeks. The petitioner must deposit 10% for continued protection.
Orissa High Court modifies tax deposit requirement for GST appeals, allowing a 10% deposit for a stay on assessment orders. Read the full judgment summary.
