Delhi High Court addresses Ericsson’s challenge to CCI jurisdiction over Standard Essential Patents (SEPs) and royalty claims under the Competition Act.
Himachal Pradesh High Court ruled that demand orders cannot be issued without a prior Show Cause Notice, ensuring compliance with legal procedures.
The CESTAT ruled that interest on refundable pre-deposits is mandatory, regardless of whether it’s claimed, in the India Yamaha Motor Pvt. Ltd. case.
Allahabad HC rules in Vishal Steel Supplier case that GST law does not require disclosure of the transportation route for goods. Detention orders quashed.
ITAT Bangalore held that confirmation not containing PAN cannot be reason for addition as the confirmations were available with the AO and if he had any doubt regarding he could have again verified with the creditors. Addition in respect of creditors deleted.
ITAT Bangalore held that filing of form 10B is only directory and the same is not mandatory. Hence denial of exemption under section 11 of the Income Tax Act for delay in filing of form 10B unjustified.
CESTAT Mumbai held that appellants Customs Broker (CB) was not handling the export consignment hence it cannot be said that they had violated Regulation 10(d) and 10(n). Thus, revocation of license unjustified.
ITAT Bangalore held that delay in filing of an appeal due to election code of conduct and ill health of staff is sufficient cause and accordingly condonation of 25 days in filing of an appeal granted.
Madras High Court directed provisional release of Second-hand Highly Specialized Equipment – Digital Multifunction Print, Copying & Scanning Machines imported prior to notification no. 13/2024-2025 on deposit of enhanced duty amount.
Madras High Court held that the entry tax on the goods imported from the other States cannot be more than the sales tax/VAT levied on the goods manufactured within the State. Thus, difference between entry tax paid and local sales tax leviable should be refunded back.
