CESTAT Ahmedabad has dismissed Customs duty and penalty demands against Sterling Generators (EOU), ruling the extended limitation period was not invokable due to full disclosure in records.
ITAT Nagpur rules Aditya Urban Co-operative Credit Society’s FDR interest is eligible for 80P deduction, distinguishing it from surplus fund cases.
Madras High Court sets aside tax order against deceased assessee, citing no notice to legal heirs and improper rejection of rectification application.
The ITAT Delhi has set aside the CIT(A)’s deletion of a ₹2.32 crore addition made under Section 68, citing a violation of Rule 46A as new evidence was admitted without giving the Assessing Officer a chance to examine it.
ITAT Raipur restores appeal dismissed ex-parte by CIT(A), finding no proof of notice served via physical mode as opted by assessee in Form 35.
ITAT Kolkata confirms ₹31.15 lakh loan repayment is not unexplained cash credit, upholding deletion of addition for New Charan Kanwal Finance.
The ITAT Ahmedabad has restored a case involving unexplained cash deposits of Rs. 18.32 lakh to the Assessing Officer, citing a failure to examine debit entries and additional evidence, and condoning a 323-day delay in appeal filing.
ITAT Panaji sets aside NFAC’s dismissal of tax appeal for one-day delay, citing hyper-technical grounds and affirming timely filing.
CESTAT Delhi has upheld the confiscation of 2.95 Kg of foreign-marked gold from Kailash Chander Varshney, citing mismatched invoices and lack of duty payment proof.
ITAT Cochin provides partial relief to Palmshore Hotels, remanding the case to AO for fresh adjudication on business income classification and Section 43B disallowance.
