The authority ruled that a heater used in frost-free refrigerators remains classifiable as an electric heating resistor. The key takeaway is that functional heating identity prevails over end-use.
CAAR held that wheat seed oil ceramides subjected to purification and standardisation cannot be treated as simple vegetable extracts under Heading 1302.
The Revenue relied only on the builder’s settlement disclosure to tax the buyer. The ITAT held that third-party admissions, without corroboration or cross-examination, cannot fasten liability on the assessee.
CAAR held that electronic components used in EV chargers must be classified under their own tariff headings when specifically covered, and not as vehicle parts.
CAAR held that bird feathers washed, steam-dried, and dyed before import cannot fall under Heading 0505. The ruling confirms that such processed feathers must be classified under tariff item 6701 00 90.
Jaipur ITAT held that interest on a commercial property not used for business cannot be claimed as a business expense but is allowable under Section 24(b) from house property income.
Ahmedabad ITAT deleted Rs. 9.64 lakh addition under Section 69A, holding that only net interest income is taxable after deducting interest expenditure on borrowed funds.
The issue was whether an ex-parte reassessment for unexplained cash deposits could stand despite total non-compliance. The ITAT held that substantive justice required one final opportunity and remanded the case for fresh adjudication.
The High Court stayed the passing of a final order after a GST demand was challenged for being issued without a DRC-01A pre-consultation notice. Authorities were restrained from concluding adjudication during pendency of the petition.
The reassessment was framed by NFAC before faceless powers under section 151A were notified. The ITAT held the entire reassessment without jurisdiction and quashed both reopening and addition.
