Explore the CESTAT Bangalore’s decision on the classification of imported “Student interactive respond system,” as it delves into the applicability of Customs Tariff Chapter Note 5(E) and the implications for classification under CTH 8543.
Explore the case of DCIT Vs Platinum Towers Pvt. Ltd. (ITAT Delhi) regarding personal expenses treated as income, penalties under Section 269SS, and conclusions on the matter.
In Usha Jaiswal Vs Senior Intelligence Officer, Calcutta HC directs the petitioner to apply for GST refund within 10 days. Details here.
Learn how to file updated returns under Section 139(8A) of the Income Tax Act within 24 months from the assessment year end. Know the exclusions.
Supreme Court ruling on free speech: Citizens have the right to express dissent and extend wishes on Independence Day, quashing penal charges.
Delhi High Court mandates GST Proper Officer to consider replies on merits before forming an opinion, impacting how GST disputes are adjudicated.
ITAT Mumbai allows United Spirits Limited to claim MAT credit under the VSV Scheme for the year in question, setting a precedent for similar cases.
Delhi High Court rules that inadequate inquiry by AO doesn’t justify revision under Section 263, reinforcing principles of fair and judicious tax assessment.
Delhi ITAT rules against assessment order and notice of demand without Document Identification Number (DIN), emphasizing adherence to CBDT Circular No.19/2019.
Explore why NIDB data alone isn’t enough for value determination as CESTAT Chennai annuls penalties in Gypsie Impex vs Customs case. Full analysis here.
