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- Apex Court reiterates the principles laid down In L&T (2016) 1 SCC 170 and Rejected the Department’s plea to reconsider the said judgment
- Sunset clause of area based exemption notification relevant only for the purpose of eligibility and not for claiming exemption
- Hon’ble Telegana High Court directed the revenue to consider refund claims under inverted duty structure, retrospectively in terms of Circular dated 06.07.2022
- Indicating a sign of relief to the taxpayers in Income Tax Reassemment proceedings, various High Courts (Delhi, Bombay, Allahabad and Calcutta) have granted interim relief/relief to the tax payers.
- P&H High Court refused to entertain Writ Petition at notice stage u/s 148 proceedings.
- Interim relief against proceedings u/s 148 for being beyond 3 years – Delhi High Court.
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