In the India Potteries Ltd. vs. Commissioner of Customs case, CESTAT Kolkata rules 70% max depreciation on imported second-hand machines. Full order analysis.
Read the full text of the ITAT Ahmedabad order regarding the penalty under Section 271 in the case of Harson Labs Pvt. Ltd. vs. ACIT for Assessment Year 2015-16.
Calcutta High Court dismisses an income tax appeal challenging a final order by the Settlement Commission issued after a nine-year delay.
The ITAT Chennai rules that an assessment order passed without proper examination of evidence can be deemed erroneous and prejudicial to the interest of the Revenue.
In a case involving Competent Constructions vs. C.C.E & S.T., CESTAT Chandigarh allows the refund of excess service tax payment against adjustment towards other period liability.
Kerala High Court quashes an assessment order under CGST due to a mismatch in GSTR-1 and GSTR-3B without affording the petitioner an opportunity of hearing.
In a crucial verdict, ITAT Delhi cancels Rs. 5,75,000 u/s 69C addition in Designers Point vs ACIT case due to lack of substantial evidence from WhatsApp chats.
Delhi High Court nullifies penalty and demand notice in Allied Engineering Works vs. National Faceless Assessment Centre case, citing a lack of a fair hearing.
Kerala High Court directs the release of seized cash, including demonetized 2000 Rs notes, in the T.H. Fazil vs. State Tax Officer case. Get the full details here.
Kerala High Court rules no income tax liability on compensation from MACT, directs TDS refund. Details of the case and implications explained in this article.