The Court held that a genuine mistake caused by a misprint in a widely used tax publication justified condoning a 509-day delay in filing Form 9A. The rejection orders were quashed and relief granted under Section 119(2)(b).
The Tribunal found no proof that the trust spent funds on a specific community. The matter was remanded for a fresh review of its 12AB and 80G applications.
The Court held that private, non-revenue flights did not meet the definition of non-scheduled passenger services under the Notification. The case reinforces that only remunerated transport qualifies for exemption.
The court allowed re-export of misclassified imported goods after executing a bond and bank guarantee, pending final adjudication of customs duty and penalties.
Delhi High Court dismissed anticipatory bail for accused in a ₹2.4 crore foreign cigarette smuggling case, citing ongoing investigation and prima facie evidence of involvement.
NCLT Indore initiates corporate insolvency proceedings against a private company for default in repayment of ₹10.44 crore, appointing an IRP and declaring moratorium under IBC.
Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT rulings.
The Tribunal held that complimentary room stays and discounts provided by a hotel lessee to the lessor formed part of the consideration for renting services. The non-monetary benefits were held taxable under Section 67.
The Tribunal held that TDS credit cannot be denied when Form 16 confirms deduction and deposit of tax. The AO was directed to grant full credit after verification.
The Court held that a reassessment notice issued to an entity that had ceased to exist after conversion into an LLP was invalid. The ruling confirms that tax proceedings cannot continue against non-existent entities.
