Tribunal and commission updates from India's specialist legal forums.
ITAT Ahmedabad allows assessee's cross-appeals across four assessment years, dismisses Revenue's challenge to 100% section 80-IC deduction for Baddi Unit after substantial expansion.
The Principal Bench disposed of a challenge to NHAI's Ayodhya Bypass six-laning project in Bhopal, accepting a High Level Committee report permitting felling of 7,871 trees subject to strict compensatory and monitoring conditions.
The NGT Central Zone Bench dismissed appeals by 23 sandstone mining leaseholders in Bharatpur, Rajasthan, upholding environmental compensation totalling approximately Rs 4.6 crores imposed by the Rajasthan State Pollution Control Board.
Mumbai ITAT allowed a HUF's appeal for AY 2012-13, holding that land 17-18 km from Pune's municipal limits retained agricultural character and fell outside the capital asset definition.
Mumbai ITAT dismisses Revenue appeals challenging deletion of Rs 16.95 crore Section 68 addition on alleged bogus LTCG from Global Infratech and Finance Limited shares across multiple assessees and assessment years.
The NGT Central Zone Bench dismissed 23 appeals by Bharatpur sandstone miners challenging environmental compensation orders issued by the Rajasthan State Pollution Control Board for breaches of EC conditions near the Taj Trapezium Zone.
The Ahmedabad ITAT held that a reward of Rs 8.16 crore received from the US Securities and Exchange Commission for whistleblowing was taxable income, rejecting windfall and capital receipt arguments.
The Ahmedabad ITAT remanded on-money additions totalling crores against multiple members of the Popular Group, holding a single handwritten loose sheet could not sustain Section 69A additions without corroborative evidence.
NCLAT upholds NCLT Mumbai's finding that a mortgage executed two months before CIRP commencement, securing a 2014 debenture debt, was preferential under Section 43 of the IBC.
ITAT Hyderabad deletes Rs 4.10 crore in additions and sets aside retrospective cancellation of registration for Jamia Osman Bin Affan Education Society.
The Bangalore Bench resolves five substantive disputes for Atria Convergence Technologies for AY 2016-17, covering optical fibre charges, section 14A, network acquisition, goodwill, and debenture redemption premium.
The Pune Bench directed the Assessing Officer to recompute income using a single chronological peak credit ledger drawn from all seized handwritten and digital cash books, deleting gross on-money and Section 69A additions.
NCLAT partly allows four IBC appeals, sets aside NCLT's finding that project Ananta Residency became Halwasiya's asset, and directs full document access to the Resolution Professional.
The NGT Central Zone Bench dismissed 23 appeals by Bharatpur sandstone miners, upholding environmental compensation of approximately Rs 4.6 crore imposed by the Rajasthan State Pollution Control Board.
The NGT Central Zone Bench dismissed 23 appeals by Bharatpur sandstone miners challenging environmental compensation of approximately Rs 4.6 crore imposed by the Rajasthan State Pollution Control Board.
The NGT Central Zone Bench dismissed 23 appeals by Bharatpur sandstone miners challenging environmental compensation of approximately Rs 4.6 crore imposed by the Rajasthan State Pollution Control Board.
The NGT Central Zone Bench dismissed appeals by 23 Bharatpur sandstone miners challenging RSPCB show-cause notices and environmental compensation totalling approximately ₹4.6 crores for EC condition violations.
NCLAT Principal Bench finds no pre-existing dispute where the corporate debtor itself prepared and signed a consequence sheet quantifying the undisputed amount owed to the operational creditor.
The Bangalore Bench resolves five substantive disputes for Atria Convergence Technologies for AY 2016-17, allowing goodwill depreciation and non-compete depreciation while remanding connectivity charges and network acquisition.
The Pune Bench set aside separate additions on gross on-money receipts and Section 69A peaks, directing the Assessing Officer to recompute income using a single chronological peak credit ledger.
The Principal Bench held that reconstructing a leave account post-retirement without a show-cause notice and denying LTC benefit on a pre-scheme advance payment were both legally unsustainable.
NCDRC holds IFFCO-Tokio's 2012 repudiation of a machinery breakdown claim invalid, finding the insurer had knowledge of the rotor swap through broker communications and pre-inspection.
The Competition Commission found the Director General's comparisons of hospital prices with hotel tariffs and standalone diagnostic labs methodologically flawed, closing the Section 4 case against Apollo Hospital.
The Competition Commission of India closed Case No. 77(7) of 2015 against Fortis Flt. Lt. Rajan Dhall Hospital, finding the DG's aftermarket abuse findings unsustainable on evidence.
