ITAT Jaipur directs AO to quash Assessment Order under section 143(3) of Income Tax Act as notice to deceased assessee is deemed invalid. Detailed analysis and case precedents provided.
Interest and penalty in relation to CVD cannot be demanded in the absence of specific provisions for levy of interest, penalty in the Customs Tariff Act, 1975.
The ITAT Delhi deletes Rs. 1.83 crore addition in the case of Ayesa Ingenieria Y Arquitectura, confirming TDS on expat salaries was duly deposited.
In Kancor Ingredients Ltd vs Commissioner (CESTAT Allahabad), the court rules that accumulated Cenvat Credit refund is valid for goods exported without a bond.
In the case of Karur Vysya Bank Ltd. vs. DCIT, ITAT Chennai rejects AO’s disallowance of stale drafts, citing precedent and banking business nature.
ITAT Delhi confirms ACIT vs. Delhi Spot Bullion Trading Co. cash sales during demonetisation were legitimate, dismissing Revenue’s appeal.
ITAT Delhi directs re-adjudication of J.M. Voith SE & Co. KG Vs DCIT case regarding taxability of offshore supplies and profits attribution to PE in India.
Calcutta High Court rules that a Joint Secretary’s letter cannot override the plain provisions of the Income Tax Act and Finance Act in the RBS N.V. vs CIT case.
Explore the legal battle between ACIT and Serajuddin & Co. Kolkata, as the High Court evaluates ITAT’s approval process under Section 153D of the Income Tax Act.
Delhi High Court considers the non-application of mind by the Proper Officer, directing re-adjudication on reversal of erroneously availed ITC TRAN-I.
