The tribunal upheld disallowance of employees’ PF and ESI contributions paid after statutory due dates. Following the Supreme Court’s Checkmate ruling, delayed deposits are deemed income and not deductible.
The High Court held that long-held, undeveloped land sold by the assessee gave rise to capital gains. Intention, holding period, and conduct outweighed Revenue assumptions.
Orissa High Court held that mere uploading of demand-cum-show cause notice in Form GST DRC-01 on GST portal under ‘Additional Notices/Orders’ resulted into non-participation. Hence, the ex-parte order passed thereon is quashed and case is remanded back.
The Supreme Court upheld rejection of treaty benefits where transactions were prima facie designed to avoid tax. It confirmed that substance and real control override form and documentation.
Allegations link uranium-tainted groundwater to violations of the right to life and health. The petition seeks immediate investigation and remedial measures.
The dispute concerned late filing of an audit report triggering penalty under section 271B. The Tribunal accepted personal hardship and first-year audit obligation as reasonable cause under section 273B. The decision reinforces relief where delay is genuine and explained.
CESTAT Chennai held that Polyvinyl Chloride [PVC] Suspension Resin Grade are correctly classifiable under Customs Tariff Heading [CTH] 3904.21. Accordingly, the order is set aside and appeal is allowed.
The Tribunal emphasized that exempt income disclosed in the return cannot be taxed due to a technical reporting mistake. Substance of disclosure prevails over form where facts are undisputed.
Held that Chilly Seeds that are Seeds of the fruits of genus Capsicum are classified under CTH 1209 and are not covered under CTI 0904. Accordingly, order of Commissioner (A) set aside and appeal of assessee is allowed.
The case involved a cash seizure treated as unexplained solely because the tax officer assumed no response was filed. The Tribunal ruled that overlooking documentary replies violates natural justice and warrants remand.
