Explore the Kerala High Court judgment in P.V. Thomas Vs ITO, upholding Income Tax Act Section 40 (3) addition. Detailed analysis and implications for assessment year 2015-2016.
Tribunal dismissed the appeal considering the drop of the substantive addition on merits. The Court, however, found no substantial question of law for consideration, given that the addition in the hands of the respondent/assessee was protective.
Explore the Kerala High Court judgment in Sri Balaji Gas Bottling Co. vs State Tax Officer. Analysis reveals limits of writ jurisdiction on C Form issuance under CST Rules.
High Court rules against GST cancellation notice due to procedural irregularities & lack of proof. Legal implications of the Samayshristi Enterprises ruling.
Read recent amendments to India’s Yellow Peas import policy under ITC(HS) Code 07131010. Learn about revised conditions, MIP removal, and the impact on trade.
TAT Mumbai’s order on Huhtamaki Foundation’s Section 80G approval. Plastic waste management deemed charitable. Detailed analysis and conclusion.
Bona Sera Hospitality Pvt. Ltd vs. DCIT (ITAT Mumbai) case analysis. Learn how additions based on AIR information without full details are not sustainable. Full text order included.
Explore the CESTAT Chennai order against the Commissioner of Customs, rejecting the declared value of imported goods solely based on NIDB data. Learn why the decision was overturned.
Delhi High Court judgment on Balajee Plastomers Private Limited vs Commissioner of Delhi GST & Anr. explores the invalidity of retrospective GST registration cancellation due to non-filing. Full text included.
Read ITAT Delhi order in ACIT vs Financial Inclusion Trust, highlighting the exemption of corpus-specific voluntary contributions from taxation. Learn about the legal implications and precedents cited in this case.
