ITAT Mumbai rules 14A amendment is prospective. No disallowance if no exempt income earned, upholding Delhi HC’s Era Infrastructure view.
SC rules criminal conviction not needed for gratuity forfeiture if misconduct involves moral turpitude. Upholds forfeiture in fraud cases.
SC rules void job ads grant no employment rights. Appointments made under illegal ads are null, upholding Articles 14 & 16.
Bombay High Court quashes penalty on VRML Constructions Pvt Ltd, citing technical glitches in ITBA records. Fresh proceedings may be initiated post-appeal disposal.
ITAT Hyderabad rules in favor of Baburao Atluri, allowing Foreign Tax Credit despite Form 67 delay. Tribunal cites DTAA precedence over procedural rules.
Gauhati HC ruled on GST cancellation in Gautam Kar vs Union of India, directing a re-hearing on merits. The case involved procedural lapses and limitation issues.
Allahabad High Court sets aside GST penalty on S.A.N. Enterprises, ruling that goods cannot be detained for under-valuation. Read details of the judgment.
Delhi High Court sets aside GST demand on DLF Home Developers, ruling that the issue will be adjudicated by DGGI. Read details on the tax dispute here.
Madras High Court permits K. Balakrishnan to file a statutory appeal against the service tax demand, directing a 25% deposit of the disputed tax. Read more.
SC restores personal insolvency proceedings in Bank of Baroda vs. Farooq Ali Khan, ruling HC overstepped in interfering with IBC procedures. Read the key details.
