Delhi High Court ruled that bona fide buyers can’t be denied Input Tax Credit (ITC) for a seller’s failure to deposit VAT, reading down Section 9(2)(g) of DVAT Act.
Delhi High Court rules Section 9(2)(g) of DVAT Act is arbitrary for penalizing bona fide buyers for seller’s tax default. ITC is protected.
Mumbai CAAR classifies a military-grade Tactical Hauler under CTH 8709 as a works truck and provides specific tariff classifications for its 13 components.
In re Orange Pet Nutrition Pvt. Ltd (CAAR Mumbai) A dispute concerning the customs classification of imported dog and cat food has emerged between M/s. Orange Pet Nutrition Private Limited and the Customs Authority for Advance Ruling (CAAR) in Mumbai. The core of the contention revolves around whether bulk-packaged pet feed should be classified as “dog […]
CAAR Mumbai classified PLC Splitters under Customs Tariff Heading 85177990 as parts of telecommunication apparatus, aligning with industry submissions and previous tribunal rulings.
CAAR Mumbai rules Makrofol Polycarbonate Film is classified under CTI 3920 61 90. This decision clarifies that the product’s primary identity as a plastic film takes precedence over its optical properties for customs classification.
India’s Competition Commission closed a case against Cholamandalam MS General Insurance and Central Bank of India, finding no dominance or competition concerns in a dispute over a flood-damaged micro-unit’s insurance claim.
Himachal Pradesh High Court stays Section 148 notice, ruling jurisdictional officer lacked authority under the Faceless Assessment Scheme. Cites Telangana and Bombay High Courts.
Ahmedabad ITAT rules in favor of Sudhirbhai Pravinkant Thaker, deleting cash addition, stating previous bank withdrawals can be source of later deposits if not utilized elsewhere.
Delhi ITAT deletes Section 69A cash additions against senior citizens Nand Kumar Taneja and Nita Taneja, citing disclosed income and recorded cash-in-hand.
