ITAT Delhi rules GoDaddy’s income from domain registration and web services is not taxable as royalty or FTS/FIS, citing judicial precedents.
Madras High Court dismisses department’s appeal as infructuous after GST portal reopened for TRAN-1 filing following Supreme Court directions and circular.
Mumbai ITAT sets aside CIT order, ruling original assessment valid despite unproven allegations of unexplained cash for flat purchase.
Bombay High Court dismisses revenue appeal, upholding tribunal finding that seized document alone insufficient to prove ₹33 lakh cash for land.
Madras High Court directs GST authorities to review plea for unblocking electronic credit ledger blocked over input tax credit claims from alleged non-existent dealers.
Ahmedabad ITAT upholds deletion of ₹32 crore addition against Nishant Construction, citing lack of evidence & confirming higher court rulings.
ITAT Visakhapatnam dismisses Revenue’s appeal, rules addition based solely on third-party diary notations without corroboration invalid.
ITAT Kolkata remands Indian Chain Pvt. Ltd. tax case to CIT(A), citing error in treating private firm as cooperative society; delay condoned.
High Court remands Banswara Syntex service tax refund case, directs re-examination of foreign agent commission tax under 2007 notifications.
CESTAT Hyderabad rules unutilised excise credit cannot be refunded in cash upon factory closure, citing Bombay High Court and Supreme Court precedents.
