CESTAT Kolkata held that rejection of application for fixation of special rate under notification no. 32/99-CE and notification no. 31/2008-CE to new industrial units set up in North-Eastern States is incorrect and are in violation of law.
ITAT Mumbai held that order passed u/s 263 of the Income Tax Act by merely remitting the matter back to AO without giving a finding that profit declared by assessee is erroneous in so far as it is prejudicial to the interest of the revenue is liable to be set-aside.
Delhi High Court nullifies a GST registration cancellation order issued without disclosing a specific reason, upholding principles of natural justice.
In the Sonam Rajesh Rateria vs. ITO case, ITAT orders re-adjudication due to non-consideration of the Assessee’s unsigned reply to a notice under section 147.
CESTAT Chennai rules that hiring space for ads on TN State Transport Corporation buses doesn’t qualify as advertising agency service, setting aside service tax demand.
In the case of Net Metallics vs. Union of India, the CESTAT rules on pre-deposit requirements where the Order-in-Original (OIO) is set aside without confirming a demand.
Learn how non-acquaintance with new e-mail notice procedures led to the denial of opportunity to the assessee in the Venugopal Reddy Yeravally vs. ITO case, as ITAT Hyderabad sets aside the ex-parte order.
In the cases related to Sunder Lal vs. ITO (ITAT Delhi) for AY 2011-12 and 2012-13, the ITAT directs re-adjudication due to lack of effective representation and challenges to additions.
In the case of Rai Bahadur Narain Singh Sugar Mills Ltd. vs. ACIT, ITAT Delhi rules that no disallowance can be made for delay in EPF payment due to technical issues.
In the case of J.R. Rice India Pvt. Ltd. vs. ACIT, ITAT Delhi removes Income Tax addition under section 68 for cash deposits during demonetization, citing no abnormal sales.
