Delhi ITAT upholds non-taxability of Converteam Group’s support services, affirming “make available” clause applicability via MFN protocol in India-France DTAA.
The Supreme Court set aside charges against B.N. John, highlighting procedural lapses under CrPC Sections 195(1) and 155(2) for offences under IPC Sections 186 and 353.
Bombay High Court sets aside Section 148 tax notice for Caishen Enterprise LLP, ruling it invalid as it was not issued by a Faceless Assessing Officer.
Karnataka High Court held that non-commercial educational signage is not covered within the Karnataka Municipal Corporation Act, 1976 and hence advertisement tax u/s. 134 not leviable on the same.
Mumbai ITAT dismisses revenue’s appeal against reduced addition for alleged bogus purchases, citing assessee’s evidence and distinguishing the Kanak Impex precedent.
Karnataka High Court sets aside GST demand on Aavanti Solar, remitting case for reconsideration due to non-consideration of key circular on liquidated damages.
Delhi ITAT sets aside unexplained cash additions against Sachin, a gold trader, due to insufficient evidence and denial of cross-examination rights.
ITAT Delhi rules against unexplained cash additions in Surender Kumar Jain’s case, citing lack of corroborative evidence and denial of cross-examination rights.
Delhi ITAT voids BBC World Service India’s 2017-18 tax assessment, ruling the final order was issued beyond the statutory time limit.
ITAT Mumbai quashes APM Terminals India’s 2017-18 assessment order, citing tax authorities’ failure to meet statutory deadlines for finalization.