Calcutta HC Quashes NPA Classification of CC Account for Failure to Meet 90-Day Test
Calcutta High Court quashes NPA classification and Section 13(2) SARFAESI notice after finding that the CC account did not meet the RBI’s 90-day overdue or ‘out of order’ criteria.
Calcutta HC Quashes ₹27.74 Cr CENVAT Demand; Revenue Can’t Choose Rule 6(3)(i) Option
Capital Loss on Physical Share Sale Allowed Where Revenue Fails to Prove Sham Transaction: Delhi ITAT
Kerala HC: MSME Must Voluntarily Seek Rehabilitation Before Financial Stress Escalates
NCLAT Delhi Majority Upholds Easementary Right of Way During IBC Liquidation
Bank Cannot Create Lien for Section 194N TDS: Karnataka HC
Delhi HC Examines Tribunal’s Section 153C Annulment Without Cross-Appeal
Gujarat HC Quashes Reassessment of Trust Where 85% Application Was Met
Delhi HC Dismisses Section 69 Appeal Where No Unexplained Investment Found
Rajasthan HC Condones 101-Day GST Appeal Delay, Orders Merits Adjudication
Gujarat HC Quashes GST Orders Over AI-Cited Non-Existent Judgments
Madras HC Dismisses GST Appeal, Upholds Rectification of Bona Fide GSTR-1 Errors
Telangana HC Allows Appeal Against GST SPL-07 Order With Delay Condonation Plea
Delhi HC Directs AO to Explain Four-Year Income Tax Refund Delay
Delhi High Court directs processing of Campus Activewear’s refund within four weeks and requires AO to appear if payment with interest is not made.
ITAT Bangalore Restores Assessment of 66-Year-Old Blind Taxpayer for Fresh Adjudication
ITAT Bangalore restores the assessment of 66-year-old, 100% blind taxpayer after finding that disability and inability to access electronic records warranted fresh consideration.
ITAT Mumbai Holds TNMM MAM for Value-Added Medical Equipment Distribution
ITAT Mumbai held TNMM to be the Most Appropriate Method for Konica Minolta Healthcare India, rejecting RPM where imported medical equipment underwent substantial value…
CS Divesh Goyal is Fellow Member of the Institute of Companies Secretaries and Practicing Company Secretary…
