In case of Channel Management and Marketing vs. Commissioner of Central Excise, CESTAT Chandigarh asserts that extended period cannot be invoked as principal paid service tax on behalf of agent.
Know complexities of GST regime with Rama Brick Field vs. Additional Commissioner case. Allahabad HC highlights failure to consider GST portal details & returns bars initiation of demand proceedings.
Sanghi Industries Ltd Vs C.C. (CESTAT Ahmedabad): Demurrage charges not includable in custom valuation of imported goods for purpose of charging custom duty.
CESTAT emphasized that Point of Taxation Rules are not applicable when service is provided, and invoice is issued before introduction of POT rules.
ITAT Delhi allows senior citizen’s appeal against Rs. 9 lakh addition under Section 69A. Assessing Officer failed to prove misuse of accumulated cash. Read the full order.
CESTAT quashes penalty on MSK Shipping & Logistics for illegal export of red sander goods. Delve into the legal implications of this case.
Delhi High Court decision on Subodh Gupta vs ACIT. Disruption in video conference hearing leads to setting aside assessment orders. Fresh hearings directed.
ITAT directed the CIT(A) to re-examine the matter, taking into account the written submission filed by the assessee during e-proceedings. The ITAT emphasized the importance of affording the assessee a fair opportunity to substantiate its claims with supporting evidence.
Explore the ITAT Ahmedabad ruling in the case of DCIT vs. Amazon Textiles Pvt. Ltd., addressing disallowance under Section 14A, Rule 8D of the Income Tax Act.
Dilipkumar Jashbai Patel Vs ACIT (ITAT Ahmedabad)- Section 144C(3) r.w.s. 144C(4) Mandate AO to Conclude Assessment within One Month if Assessee Accepts Draft Order or Fails to File Objection
