Madras High Court allowed a Customs Broker, penalized for an importer’s misdeclaration, to file an appeal without the mandatory 7.5% pre-deposit, citing the need for joint appellate hearing.
ITAT Kolkata deleted the ₹1.31 lakh unexplained cash addition during demonetisation, ruling the deposit was reasonably sourced from the assessee’s disclosed rental income received in cash.
ITAT Ahmedabad ruled that a Co-op Society cannot claim Section 80P(2)(d) deduction on interest from Regional Rural Bank deposits, as an RRB isn’t a co-operative society after 2010.
Delhi High Court stayed a CESTAT order to examine if the FA 2023 amendment to Customs Tariff Act, S.9C, limits the Tribunal’s jurisdiction over Anti-Dumping Duty notifications.
Delhi High Court ruled that a single Rolex watch worn by a passenger is not a commercial quantity, cautioning Customs authorities against such classification errors in seizure cases.
A landmark court decision reaffirms an employee’s right to take unpaid leave for a bone-related ailment after exhausting their paid sick leave, challenging a company’s restrictive policy.
The Calcutta High Court ruled that a tax order cannot be revised under Section 263 if the Assessing Officer has already conducted an inquiry into the matter, even if it is considered insufficient by tax authorities.
The Allahabad High Court has ruled that an ex-parte tax order against Swiftline Transport Solutions is void because the taxpayer was not given a proper opportunity for a personal hearing.
The Supreme Court of India upheld the levy of service tax on the Airports Authority of India’s cargo handling services, dismissing the argument that export cargo was exempt.
The Madras High Court confirmed that a tax exemption cannot be claimed on inter-state purchases if the taxpayer fails to physically segregate these goods from local purchases, even with separate records.
