The present appeal has been preferred by the revenue. The controversy involved in the present appeals pertains to the treatment of “commission income” and the amounts received by the Assessee as “subscription fee”.
Madras High Court directs the Income Tax department to decide CRC Limited’s appeal within two months, addressing the attachment of their bank account during the appeal process.
Allahabad HC: Filing a certified copy of the appealed GST order is a procedural requirement, not mandatory if the appeal is filed electronically with a copy.
ITAT Delhi quashes final assessment order passed without a mandatory draft order under Section 144C(1), deeming it void from the beginning.
Karnataka High Court held that initiation of simultaneous proceedings in relation to same year, by Assistant and Deputy Commissioner, by putting forth very same contentions is clearly impermissible in law. Accordingly, order are liable to be quashed.
Delhi High Court sets aside CESTAT order that relied on now-reviewed Canon-I judgment, remands case back based on Canon-II findings.
ITAT Cochin sets aside CIT(A) ruling on Kochin Co-op Society’s cash deposits; directs reassessment following procedural lapse in evidence review.
ITAT Cochin confirms 80P deduction for Kerala University Employees Co-op Society on interest income from co-op banks, SBI, and treasury investments.
NCLAT Delhi dismisses HDFC Bank’s appeal to exclude mortgaged units from a resolution plan, citing lack of locus and issue with third party.
Allahabad HC directs GST authority to treat an ex parte order as notice due to lack of service, allowing the petitioner to respond and be heard.