The Delhi High Court granted partial relief to Huawei Telecommunications (India) by quashing reassessment notice and special audit for 2013–14, while upholding reassessment and audit directions for the 2015–16 assessment year.
The Patna High Court held tax assessment against a deceased person invalid, annulling the demand. It directed the Commercial Taxes Officer to initiate fresh proceedings against the legal heir in accordance with law, ensuring compliance with proper legal procedure.
