The Tribunal held that exemption under section 11 cannot be denied once the delay in filing Form 10B stands condoned. The Assessing Officer was directed to verify and allow the exemption in accordance with law.
The Tribunal held that relief based on additional evidence without obtaining a remand report breaches Rule 46A(3). The matter was remanded for fresh adjudication after proper verification.
The issue was whether the appellate authority relied on fresh evidence without following Rule 46A. The High Court upheld deletion of the addition, holding that all documents were already on record before the Assessing Officer.
The Court examined whether ITC could remain blocked under Rule 86A beyond one year on the same allegations. It held that continuation or re-blocking without fresh grounds is impermissible, and the blocked credit must be released.
The High Court examined a GST demand raised beyond the amount mentioned in the show-cause notice. Holding it violative of Section 75(7), the Court quashed the demand and ordered fresh adjudication.
The High Court upheld deletion of addition where the Assessing Officer relied on undisclosed information. The ruling reinforces that additions cannot be sustained without confronting the assessee with material evidence.
SC dismissed SLP due to huge delay with costs. HC had quashed reassessment since it was issued despite stay on further proceedings.
The Court set aside an assessment passed despite an existing stay order, holding that proceedings undertaken in violation of judicial restraint cannot stand.
The Tribunal considered whether provisional customs duty payments qualify for deduction. It ruled that Section 43B permits deduction on payment basis regardless of later refunds.
The Court examined whether denial of R&D approval for earlier years was justified despite later recognition. It directed authorities to reconsider applications afresh, stressing that prior years cannot be ignored without proper reasoning.
