ITAT Lucknow remands tax appeals of Uttar Pradesh Rajkiya Nirman Ltd. for AY 2014-15 to 2016-17, directing CIT(A) to re-examine issues after providing the assessee an opportunity of hearing.
ITAT Delhi overturns PCIT’s revision order against Umesh Garg, ruling the original assessment wasn’t erroneous or prejudicial to revenue, citing sufficient inquiry.
An Enquiry has been ordered and on completion of the Enquiry an Enquiry Report was submitted by the Enquiry Officer. In the Enquiry Report, the enquiry officer held that the appellant has violated the provisions of Regulation 10 (d) by not advising the importer to comply with the provisions of Customs Act, 1962.
ITAT Delhi grants Tata Teleservices significant tax relief, ruling pre-operative expenses for telecom expansion and customer acquisition costs as revenue expenditure.
Bombay High Court rules against denying Cash Compensatory Scheme benefits for Castor Oil exports, stating a technical test change does not alter the product’s nature or eligibility.
Gauhati High Court affirms summary notice in Form DRC-01 is not a valid substitute for a formal show cause notice under Section 73(1) of the GST Act, citing a prior judicial precedent.
Delhi High Court sets aside GST order against Supper Club, citing lack of fair hearing and unaddressed replies. The ruling intertwines with a larger Supreme Court review of GST deadline extension notifications affecting businesses nationwide
ITAT Lucknow quashes Rs. 3.34 Lakh penalty on Mohd Husain, citing lack of fair opportunity by tax authorities and improper notice delivery. Case sent for re-adjudication.
ITAT Mumbai rules on taxation of unsold real estate inventory for Sabarmati Capital One Ltd., clarifying Section 22 applicability and AO’s jurisdiction under Section 263.
ITAT Lucknow directs re-assessment for Ashok Kumar’s petrol pump business, citing denial of natural justice due to exclusive reliance on electronic notices and lack of fair hearing.
