ITAT Ahmedabad refers the case of Dharmendra Sheth HUF back to AO after CIT(A) dismisses appeal due to delay, for a de novo assessment process.
ITAT Ahmedabad remands case on unexplained investments of ₹18.19L in land & shares. Tribunal directs re-examination by AO after Assessee presents evidence.
Gujarat High Court hears challenge to Section 16(2)(c) of GST Act, granting interim relief against coercive actions until the petition is resolved.
Allahabad HC directs Indira Gandhi Rashtriya Uran Akademi to address the service tax refund claims of aviation students in line with prior rulings.
NCLAT Delhi held that unilateral revocation of guarantee by the guarantor does not absolve him from his obligations under the guarantee agreement as the Financial Creditor has not agreed to such revocation.
NCLAT Chennai held that a right to judicial remedies is a right which is safeguarded by Article 21 of the Constitution of India. Thus, deprival of remedies available under Article 21 is unjustifiable and hence it is directed to revive back the company petition.
NCLAT Delhi held that resolution professional whose resolution plan was once rejected by the Committee of Creditors [CoC] is free to participate in fresh process initiated by fresh Form G for inviting Expression of Interest.
There was no provision under the DTVSV Act that empowered a Designated Authority to reopen a concluded settlement. Once a final certificate was issued under Section 5(1), all disputes with regard to the ‘tax arrear’ stood concluded.
ITAT Ahmedabad held that denial of Foreign Tax Credit [FTC] on the ground that corresponding income has not been offered for tax in the year under appeal is not justifiable. Accordingly, FTC allowed.
Madras High Court held that VAT tax liability imposed on deceased petitioner and his wife based on Form F containing forged signature of deceased petitioner and his wife is liable to be set aside. Accordingly, petition allowed.
