Bombay HC dismisses Revenue appeal vs Vodafone Essar (AY 08-09). Upholds ITAT view: Call centre payments fall under TDS Sec 194C (work), not 194J (technical).
ITAT Mumbai ruled that a show-cause notice must be issued before rejecting an 80G application. The case involved a trust’s inadvertent filing error.
ITAT Pune addressed appeal delay in Altekar vs. ITO, focusing on unexplained fixed deposits and CIT(A)’s limitation dismissal.
ITAT Ahmedabad addressed unexplained cash deposits during demonetization in Jaisinghani vs. ITO, focusing on Sec. 69A and 115BBE.
CESTAT Kolkata sets aside customs duty order as authorities failed to provide test reports. Case remanded for fresh adjudication following natural justice principles.
ITAT Surat rejects revenue’s plea to recall an order under Section 254(2), stating review is beyond scope. Land classification and distance measurement upheld.
ITAT Mumbai sets aside tax addition against Smt. Vimladevi Jain, ruling no income was credited to books and Section 68 was inapplicable.
Bombay HC grants interim stay to NTT Data on Rs 2.18 Cr GST demand (FY19-20), citing challenge to Sec 168A notification validity & time bar issues.
ITAT Delhi deletes Rs 33.9L Sec 69 addition for Ankur Goyal (AY 12-13) citing mother’s accepted assessment. Remands Sec 24 interest issue for verification.
ITAT Pune mandates show-cause notice before rejecting registration applications, ensuring fair opportunity for compliance and review.
