Bombay High Court quashes Assistant Commissioner’s order refusing GST refund compliance, rules subordinate officers must follow appellate authority directives.
Bombay High Court sets aside tax order against Viacom 18, ruling that tax officers must follow earlier appellate decisions on taxing TV channel subscription fees.
Madras High Court directs Customs to refund excess export duty on upgraded ilmenite, citing binding CESTAT ruling in identical case despite pending Supreme Court appeal.
Mumbai ITAT reduces tax disallowance on alleged bogus purchases to 5%, ruling profit element taxable when transactions are proven, distinguishing higher court precedent.
ITAT Nagpur held that the provisions of section 56(2)(vii) (b)(ii) of the Income Tax Act came into statute by Finance Act 2013 w.e.f. 01.04.2014 i.e., A.Y.2014-15. Accordingly, provisions cannot be made applicable to date of agreement before 01.04.2014.
Patna High Court held that since the investigation is going on and is in a nascent stage, any interference in the seizure proceedings would have the effect of hampering and stifling proper investigation and adjudication. Accordingly, writ disposed off.
CESTAT Ahmedabad rules material value from separate supply contracts not includible in works contract service value for period before July 7, 2009 amendment.
Rajasthan High Court criticized the CESTAT for failing to consider and discuss the binding precedent set by the Supreme Court in Balaji Steel Re-rolling Mills, despite it being specifically referred to by the appellant.
Supreme Court dismisses ITO’s SLP against R.K. Build Creations citing concession in similar case; follows precedent from Union of India vs Rajeev Bansal.
Rajasthan High Court sets aside reassessment order, citing failure to follow mandatory Section 148A procedure and consider assessee’s objections adequately
