ITAT Pune held that Association of Person (AOP) taxable at Normal Rates instead of Maximum Marginal Rate (MMR) as provisions of section 167B of the Income Tax Act are not applicable. Accordingly, appeal of assessee allowed.
ITAT Pune condones delay in appeal by Vaibhav Surve, remands case for reassessment of capital gains on land sale under Section 50C.
Calcutta High Court overturns writ court’s order allowing cross-examination in Forging India Iron & Steel’s ITC dispute, directs appeal.
Orissa High Court sets aside GST demand under Section 73, citing failure to consider taxpayer’s reply under Section 61. Revenue directed to reassess the case.
ITAT Mumbai rules Section 194IC TDS doesn’t apply to alternate accommodation charges, as they’re not part of land/building share.
ITAT Pune held that entire amount of R&D expense in India is eligible for weighted deduction u/s. 35(2AB) and R&D capital expense outside India is eligible for deduction u/s. 35(1)(iv) of the Income Tax Act.
Delhi HC upholds CESTAT order, stating sub-contractor’s non-payment of service tax due to uncertainty is not wilful misstatement or fraud.
Delhi High Court orders release of gold bangles, stating customs cannot issue show cause notice post one year. Detention deemed impermissible.
Delhi HC permits Customs to clone seized device data, not retain devices during prosecution. Petitioners agree to data verification process.
ITAT Ahmedabad quashes reassessment against Komal Ketan Shah, citing lack of evidence and incorrect factual basis under Section 147 for AY 2016–17.
