Gujarat HC dismissed a money recovery appeal, holding that unsupported claims and an unproved photocopy could not discharge the burden under Sections 101 and 102.
Bombay HC upheld cancellation of a gift deed under Section 23 of the Senior Citizens Act after finding the son failed to fulfil the obligation to care for his parents.
ITAT Delhi deleted Section 271DA penalties, holding Section 269ST requires specific findings on cash receipt in a day, single transaction or event.
Karnataka HC refused to quash the UAPA FIR, upholding ED’s Section 66(2) PMLA power to share information amid cross-border funding allegations.
ITAT Mumbai deleted Section 69 and Section 69C additions, holding sale proceeds already taxed as capital gains cannot be taxed again without evidence of sham transactions.
Karnataka HC quashed GST registration cancellation under Section 29 after finding Rule 22(1) notices were based on defective inspection reports and restored proceedings.
SC upheld the HC ruling that the Will was not genuine, holding that unexplained suspicious circumstances were not dispelled and remand was unwarranted as evidence was sufficient.
SC examined whether formal proof under Section 63 and Section 68 was sufficient and considered whether unexplained suspicious circumstances justified refusal of probate.
ITAT Mumbai held that customs duty collections received by a CHA in a fiduciary capacity are not taxable under Section 69A and deleted the ₹1.36 crore addition.
ITAT Mumbai deleted the Section 69A addition, holding that cash deposits backed by recorded jewellery sales and accepted books cannot be taxed on mere suspicion.
