ITAT Hyderabad deleted Section 69A addition as cash deposits were already accepted as business turnover under Section 44AD, avoiding double taxation.
ITAT Mumbai remanded additions under normal provisions and Section 115JB after observing that provision write-back and security deposit may have been added twice.
ITAT Delhi directed exclusion of Australian salary from Indian taxable income under Article 15 of the India-Australia DTAA and denied FTC consequentially.
ITAT Bangalore condoned a 648-day delay, restored the appeal to the Addl./JCIT(A) for fresh adjudication and imposed ₹1,000 token costs.
Karnataka HC dismissed BMRCL’s writ against an AAAR ruling, holding only the applicant and concerned authority can challenge advance rulings.
Calcutta HC rejected respondents’ request to contest maintainability at the pre-admission stage and directed that the Customs appeals proceed ex parte under Section 130.
CESTAT Delhi allowed the appeal and held that meeting fees paid to whole-time directors are not liable to service tax under the Reverse Charge Mechanism.
CESTAT Delhi upheld reversal of proportionate CENVAT credit on common input services used for taxable services and investment in securities, and sustained limitation and penalties.
CESTAT Delhi restored India-Thailand FTA benefits after holding that Country of Origin certificates were not verified under the prescribed Rules before denial.
ITAT Delhi held carbon credit receipts and FPS incentives as capital receipts, restricted corporate guarantee commission to 0.5%, and dismissed Revenue appeals.
