The case dealt with disallowance of employee contributions deposited beyond statutory due dates. The Tribunal remanded the matter for fresh examination of how “due date” should be determined, emphasizing factual verification and legal interpretation.
The case addressed disallowance of employee contributions deposited beyond prescribed timelines. The Tribunal upheld the legal position but directed verification of actual compliance with statutory due dates.
The case examined whether delayed employee contributions could be disallowed under Section 143(1). The Tribunal held such adjustments invalid on debatable issues and ordered deletion of the addition.
The case involved disallowance of employee contributions during return processing. The Tribunal held that such debatable issues cannot be adjusted under Section 143(1) and deleted the addition.
The case involved disallowance of employee contributions during return processing. The Tribunal held such adjustments invalid on debatable issues and directed deletion of additions.
The case addresses the continued failure to release ITR utilities on time despite earlier court directions. The Court adjourned the matter after CBDT failed to file a required affidavit, highlighting ongoing compliance gaps.
Claims of high success rates in competitive exams were not supported by complete data or documentation. The decision emphasizes that unverifiable claims in advertisements amount to misleading representation and unfair trade practice.
CESTAT held that CENVAT credit on employee travel, guest house caretaker services, and group health insurance was admissible as the services were used in relation to business operations.
High Court held that reliance solely on affinity test and cultural traits was insufficient where extensive documentary records, including pre-constitutional entries and family validity certificates, supported the Scheduled Tribe claim.
High Court held that consideration received on transfer of self-generated trademarks before 1 April 2002 was not taxable as capital gains because no ascertainable cost of acquisition existed, making computation provisions unworkable.
