Dive into the classification dispute between Continental Automotive Brake Systems India and Customs over Electronic Control Units (ECUs) in this detailed analysis of CESTAT Delhi’s order.
Analysis of Satbir Mahato Vs PCIT case by Kolkata ITAT, highlighting the dispute over Section 263 jurisdiction due to plausible views of AO.
Mool Chand Aggarwal Vs ACIT (ITAT Delhi) CIT(A) cannot disbelieve cash book only on the ground that ‘generally individuals do not maintain cash book and it is not mandatory to maintain cash book for the individual’.
Explore ITAT Indore’s order in ACIT Vs MP Warehousing case, challenging deduction under section 35AD for specified and non-specified business income.
In the Nano Infra Promoters Pvt Ltd vs ITO case at ITAT Kolkata, learn why receipts couldn’t be added to income under section 68 just for summons non-compliance.
Indore ITAT dismisses Abhishek Singh’s appeal against PCIT for filing belatedly, citing insufficient cause for the 6-year delay.
ITAT Delhi in Preeti Bhardwaj Vs ITO held that AO cannot treat cash deposits as unexplained when assessee has provided the source of cash deposits being cash withdrawals without bringing adverse material.
CESTAT Chennai in United India Insurance Company Limited vs Commissioner of GST and Central Excise held that adjudicating authorities cannot review previous orders via corrigendum.
The case pertained to the disallowance of interest amounting to Rs. 1,16,82,953/- paid on an unsecured loan. This ruling sheds light on the meticulous examination of evidence and the importance of substantiating claims in tax matters.
Sanjay Kumar Sharma Vs PCIT (ITAT Delhi): ITAT’s ruling on interest under Land Acquisition Act as capital receipt and exempt under Section 10(37) analyzed.
