Bombay High Court held that notice issued under section 148 of the Income Tax Act beyond the time period specified under section 149(1) of the Income Tax Act is non-complaint and invalid. Accordingly, order passed thereon is liable to be quashed.
Mumbai ITAT reviews dispute over tax deductibility of claim payout provision for a credit guarantee trust under the Mudra Yojana scheme.
Mumbai ITAT dismisses revenue appeals, ruling tax additions in completed assessments require incriminating material found during the assessee’s search.
High Court quashes GST recovery within days of appeal dismissal, citing violation of recovery procedures and circular on pre-deposit for tribunal appeals.
Delhi High Court sets aside retrospective GST registration cancellation for Garg Candle Works, citing invalidity when assessee had applied for closure.
CESTAT Delhi sets aside penalty on former CFO, rules mere mismatch in gold dore bar content not proof of customs duty evasion attempt.
Delhi High Court orders Customs to release ₹9.13 lakh in withheld duty drawback to exporter Sans Frontiers following Supreme Court stay on related case.
Delhi High Court allows provisional release of seized roasted areca nuts for industrial use, citing conflicting test reports and goods deterioration.
ITAT Delhi sends back Dixon Technologies’ tax case on royalty disallowance to AO for re-examination, citing new evidence and legal arguments.
Calcutta High Court rules excise duty under Sugar Cess Act is eligible for CENVAT credit, following Karnataka High Court’s binding precedent.
