ITAT Mumbai’s ruling in Spark44 vs. ACIT case highlights failure to consider India UK DTAA provisions for tax deduction on FTS. Analysis and conclusion included.
In Transformers & Rectifiers India Ltd vs. C.C.E.-Ahmedabad-ii case, CESTAT Ahmedabad rules that third-party inspection charges are not part of assessable value. Analysis and conclusion included.
NCLAT Chennai dismisses Kotak Mahindra Bank’s appeal in the Orchid Pharma case, affirming limited authority post approval of resolution plan. Analysis and conclusion provided.
A deep dive into NCLAT Chennai judgment on minority shareholder rights & Board Meetings in case of Radhakrishnan Babu Nirmala Vs Precise Limbus Eye Care.
Analysis of Shiva Pharmachem Ltd vs. DCIT case where ITAT Ahmedabad rules no disallowance under section 14A of Income Tax Act without any exempt income. Full text of ITAT order included.
Detailed examination of the CESTAT Ahmedabad ruling in the case of Arya Logistics versus C.C.E. & S.T.-Rajkot on service tax liability & limitation period.
CESTAT Allahabad revisits delay in appeal by E L Sewedy Electrometer due to the Director’s absence abroad. Focus on re-adjudication and merits.
CESTAT Ahmedabad quashes penalty on Azaz Lokhandwala, Director of Schurter Electronics. No suppression of facts found as goods cleared with the right invoice.
CESTAT Chandigarh rules in Ahluwalia Contracts case: Free supply items’ value isn’t included in service tax calculation. Read a detailed breakdown.
ITAT Chennai ruling in Aruljothi Exports vs. ACIT case establishes that Income Tax Dept cannot scrutinize sales tax returns accepted by Commercial Tax Dept. Analysis and conclusion included.
