A recent ITAT Mumbai ruling in Mehboob Amirali Kamdar vs. ITO demonstrates that the absence of actual money receipt and an accounting mistake can prevent a Section 68 addition.
ITAT Pune case: Delayed possession and unresolved disputes led to non-applicability of Section 2(47), sparing the taxpayer from capital gains tax. Learn more.
CESTAT Chandigarh rules that General Sales Agent (GSA) commissions received by Bird Travels P Ltd. from foreign airlines for promoting and marketing services are not subject to service tax.
In the case of Shekhar Bharti vs. ITO (ITAT Delhi), the article explores how the valuation report was discredited, affecting the tax assessment.
CESTAT Chandigarh overrules appeal dismissal as time-barred in the case of Art N Glass vs. C.C Ludhiana, emphasizing compliance with the Customs Act’s prescribed timeframe.
In an income tax penalty case, ITAT Chennai dismisses the appeal, upholding that advances received by Dr. M.N. Kumaresan constitute gifts and are exempt from penalty under section 271D.
The Kerala High Court dismisses a writ petition filed by Cannanore County Club & Resorts Pvt Ltd against the Sales Tax Department’s action to withhold liquor sales due to a 1.86 crore tax arrear under the KGST Act.
Kerala High Court’s judgment on the Great Win Exports vs. Commissioner of Customs case, directing IGST refund for exported items. Learn the details here.
CESTAT Hyderabad orders the refund of service tax demand on P. Ramesh Kumar for foreign exchange payments to Facebook, citing lack of evidence for business purposes. Full order details.
The Calcutta High Court orders a statutory appeal in the case of Biswajit Biswas vs. Assistant Commissioner of Revenue BOI and others regarding a GST dispute.
