CESTAT Chennai held that issuance of show cause notice after elapsing of more than six years period from the time of exports is unsustainable in law. Accordingly, order passed thereon cannot be sustained.
ITAT Ahmedabad allows appeal of Sorathiya Darji Kedvani Mandal, ruling surcharge not applicable on trust’s income below Rs. 50 lakhs, citing precedents.
Delhi High Court sets aside AO’s order that ignored CIT(A) ruling on PF/ESI deposit disallowance, citing lack of jurisdiction to review appellate order.
ITAT Bangalore restores Section 10AA tax deduction for EY unit, ruling original return and key form were filed within legal deadlines.
Delhi High Court orders release of a Sikh petitioner’s gold kada, ruling it a personal effect and criticizing the Customs Department’s detention and waiver practices.
CESTAT Delhi sets aside order in Tradewell customs valuation dispute, finding reliance on a previously quashed order improper for rejecting transaction value.
ITAT Ahmedabad remands Rajkot Trust’s tax registration case back to CIT(E), citing lack of proper notice details and opportunity for hearing. Case sent back for fresh review.
Pune ITAT orders CIT(A) to condone 55-day delay, hear appeal on merits for Rs 37.46 lakh deduction claimed by Endurance Systems.
ITAT Cochin rules CPC cannot deny charitable trust’s exemption under Section 11 for delayed filing of audit report in Form 10B.
ITAT Pune sends Gajanan Gas Agency’s Rs 10.42 lakh cash deposit case during demonetization back to the AO for re-examination on merits.
