CESTAT Delhi held that amount deposited prior to adjudication but not held as payable under SVLDR Scheme is liable to be refunded back to the appellant.
ITAT Delhi held that expenditure related to the goods carriages taken on hire from the open market for carrying out the transportation activities is available to the assessee even if the receipts are subjected to taxation under provisions of section 44AE of the Income Tax Act.
ITAT Mumbai held that CIT(E) did not enjoy the power to impose any conditions on his own while granting the approval u/s 80G of the Income Tax Act (other than what is stipulated in law).
ITAT Mumbai held that order of Commissioner passed under section 119(2)(b) of the Income Tax Act is not appelable before the ITAT. Such order can either be appealed directly to the Sectary, CBDT or can be challenged before High Court.
CESTAT Ahmedabad held that duty not leviable on scrap which is neither generated from the manufacturing nor generated from the cenvatable input or capital goods.
CESTAT Chennai held that the respondent is not contesting the duty demand and penalty and the entire duty and penalty is also paid by the respondent. Then, remanding the matter of re-examining whether the SCN issuing authority is proper or not is totally unnecessary and uncalled for.
ITAT Mumbai held that provisions made on best estimate basis is allowable as deduction as disallowance of excess and short year end provisions in current year and allowing the same in subsequent year is revenue neutral.
ITAT Ahmedabad held that consideration received by the assessee, being an entry provider, as accommodation entry cannot be taxed entirely as business income.
CESTAT Kolkata held that Cenvat Credit cannot be denied alleging non-existence of seller as the Appellant being a bonafide purchaser of goods for a price which included the duty element and payment made by cheque and availed CENVAT Credit based on Cenvatable documents.
ITAT Chennai held that payment towards purchase of wet grinders and accessories were mainly made to a cottage industry and accordingly such payment is not hit by the provisions of section 40A(3) as payment made to a cottage industry is excluded under rule 6DD(F) of the Income Tax Rules.
