CESTAT Kolkata quashes the service tax demand on cargo handling service in the case of Usha Martin Limited vs. Commissioner of Central Excise. Details and analysis.
ITAT Kolkata directs relief for Spandan Tradecom in a case of incorrect accounting and wrong grouping of investments, clarifying it’s not a bogus investment.
The Kerala High Court quashes Income Tax Section 148 notice and related orders due to denial of opportunity to file objections, citing mandatory requirements.
In a significant decision, ITAT Ahmedabad rules that a bonafide mistake in computing income tax does not constitute furnishing inaccurate particulars or concealment of income. Full analysis here.
The ITAT Chennai rules that an assessment order passed without proper examination of evidence can be deemed erroneous and prejudicial to the interest of the Revenue.
Kerala High Court rules no income tax liability on compensation from MACT, directs TDS refund. Details of the case and implications explained in this article.
The ITAT Panaji dismisses the appeal by Manoj Anand against a tax evasion case involving colourable devices and sham transactions. Get the details in this article.
Kerala High Court’s ruling in Muvattupuzha Co-Operative Society Ltd Vs ITO. The court directs ITR filing within 1 month for tax exemption belief under Section 80P.
ITAT Chennai’s ruling in Smt. Nagappan Suganthi Vs ACIT. Non-consideration of evidence on deduction claim u/s 54B and capital gains exemption on sale of agricultural land. Matter remanded to AO.
CESTAT Ahmedabad’s verdict in Crown Ceramics Vs C.C.E. & S.T.- Rajkot. Excise duty not demandable for a procedural lapse in the case of alleged clandestine removal of goods.
