CAAR, Mumbai, has ruled that roasted and salted cashew nuts are classified under CTI 2008 19 10, not under Chapter 08, citing specific nature of roasting process.
The Customs Authority for Advance Rulings (CAAR), Mumbai, has ruled that roasted cashew nuts are classified under CTI 2008 19 10, not under Chapter 08, citing the specific nature of the roasting process.
Delhi High Court upholds ITAT’s decision, affirming that a taxpayer discharged the burden of proof for cash credits and that business center income is business income.
Gujarat High Court upholds deletion of ₹11.57 crore addition, ruling that repayment of loan within the same financial year proves its genuineness.
The ITAT Cochin has dismissed appeals by Trivandrum Cable Network (P.) Ltd., upholding additions made under Section 153A based on incriminating material found during search operations.
ITAT Cuttack deletes Section 271D penalty against Jogendra Kumar Panda, ruling cash transaction violation pertained to wrong assessment year.
Allahabad High Court quashes a GST demand of over Rs. 18 lakh against a deceased proprietor, ruling that a show cause notice must be issued to the legal heir.
CESTAT Chennai returns N.R. Colours Ltd.’s SAD refund case to original authority for re-evaluation, citing an incomplete Chartered Accountant’s certificate as the reason for initial rejection.
Calcutta High Court remands GST appeal as assessee claims unawareness of SCN uploaded under “Additional Notices and Orders,” ordering appellate authority review.
CESTAT Bangalore set aside a Rs. 50,000 penalty on a customs broker, citing membership approval before show-cause notice communication.
