Read how ITAT Mumbai upheld the deletion of an addition due to discrepancies between Form 26AS and the Profit & Loss Account in the case of ACIT Vs BBH Communications India Pvt Ltd.
Read how NCLAT Delhi ruled that NCLT cannot direct Committee of Creditors without giving an opportunity to Successful Resolution Applicant (SRA) in the case of One City Infrastructure Pvt. Ltd. Vs Pratham Expofab Private Limited.
Delve into the jurisdictional complexities of Cholamandalam Investment and Finance Company Ltd. vs. Uma Earth Movers case as Calcutta High Court adjudicates concurrent jurisdiction and arbitration clauses.
Explore the CESTAT Bangalore’s decision on the classification of imported “Student interactive respond system,” as it delves into the applicability of Customs Tariff Chapter Note 5(E) and the implications for classification under CTH 8543.
Explore the case of DCIT Vs Platinum Towers Pvt. Ltd. (ITAT Delhi) regarding personal expenses treated as income, penalties under Section 269SS, and conclusions on the matter.
In Usha Jaiswal Vs Senior Intelligence Officer, Calcutta HC directs the petitioner to apply for GST refund within 10 days. Details here.
Delhi High Court mandates GST Proper Officer to consider replies on merits before forming an opinion, impacting how GST disputes are adjudicated.
ITAT Mumbai allows United Spirits Limited to claim MAT credit under the VSV Scheme for the year in question, setting a precedent for similar cases.
Delhi High Court rules that inadequate inquiry by AO doesn’t justify revision under Section 263, reinforcing principles of fair and judicious tax assessment.
Delhi ITAT rules against assessment order and notice of demand without Document Identification Number (DIN), emphasizing adherence to CBDT Circular No.19/2019.
