Read the full text of ITAT Mumbai’s order in the case of Krystal Integrated Services Pvt Ltd vs. DCIT regarding delayed ESI remittance.
Trak Services (P) Ltd. vs. ITO (ITAT Delhi) – Analysis of ITAT’s order deleting addition on sale consideration of shares. AO’s role and legal references discussed.
Analysis of Alstom T & D India Ltd. vs. Commissioner of GST & Central Excise case, exemption from excise duty, and CESTAT Chennai’s decision.
Analysis of the ITAT Mumbai ruling in the case of DCIT vs. Red Hat India Pvt. Ltd. regarding revenue recognition and Accounting Standard-9 compliance.
Read about ITAT Delhi’s directive to Assessing Officer to investigate TDS claims and PAN misuse in case of Legend Transport Solutions Pvt. Ltd. vs. ITO.
Analyze CESTAT Mumbai’s ruling in Indian Oil Corporation Ltd. vs. Commissioner of Central Excise, focusing on ‘unjust enrichment’ and CA certificate’s role in excise duty cases.
Analysis of ITAT Mumbai’s decision on the deduction allowable for warranty expenses based on actual expenses incurred. Case details and conclusion.
Analysis of CESTAT Ahmedabad’s ruling on eligibility to use Cenvat credit for service tax payment when engaged in both manufacturing and services. Case details and conclusion.
Read about ITAT Mumbai’s decision in BA Continuum India Private Limited Vs. ITO regarding deduction u/s 10A of Income Tax Act before set-off of business loss and depreciation.
In the case of Ekta Garg Vs ITO (ITAT Delhi), the ITAT ruled that addition under Section 68 & 69 of the Income Tax Act cannot be made if the assessee proves the identity and creditworthiness of lenders for property purchase loans.