ITAT Jaipur applies Section 44AD, taxing retail business gross deposits at 8%. Addition of Rs. 25.56 lakh reduced; appeal partly allowed.
Kerala High Court rules that goods carriage vehicles cannot be reclassified as construction vehicles for one-time tax under the Kerala Motor Vehicles Taxation Act.
Delhi High Court rules NRIs can claim benefits under Baggage Rules, 2016. Customs’ seizure of personal gold jewellery deemed unlawful, order quashed.
Kerala High Court rules that the assessee must prove land is agricultural for capital gains tax exemption. Tribunal’s factual findings upheld; appeal dismissed.
Sikkim High Court rules that the expanded definition of ‘Sikkimese’ under Section 10(26AAA) of the Income Tax Act does not impact indigenous rights.
Delhi High Court reminds Customs to serve notices via email to prevent ex-parte proceedings. Petitioner granted 30 days to seek legal remedies.
Delhi High Court directs the release of gold detained by customs, citing procedural lapses. Lack of show cause notice and order-in-original highlighted.
Delhi High Court denies relief to Uzbek national over gold detention, citing suppression of facts. Petitioner directed to pay fine for release of seized goods.
Gauhati High Court sets aside a demand order under AGST Act due to improper Show Cause Notice, emphasizing legal compliance and procedural fairness.
CESTAT Chennai sets aside the order in SLV Trading Co. case, remanding it for reconsideration of judicial precedents on redemption fine and penalties.
