ITAT Cochin restores addition on demonetisation-era jewellery sales to CIT(A) for re-adjudication, citing violation of natural justice in ex parte order.
ITAT Lucknow remands case of Aanya Learning Foundation, setting aside CIT(E) order denying 10(23C) registration, citing natural justice breach and no adverse evidence.
CESTAT Mumbai classifies Liquid Seaweed Concentrate as fertilizer (CTI 3101), overturning ruling that called it a plant growth regulator (CTI 3808).
Importer, Customs disagree on classifying Nightfox night vision devices. Is it a digital camera (8525) or binocular (9005)? CAAR to rule.
CESTAT Chandigarh allows EMM EII Wooltex refund for CVD/ACD, ruling against denial based on apprehension; cites contradictory lower authority order.
ITAT Ahmedabad provides partial tax relief to Kastwel Foundries, upholding late ESIC disallowance citing SC precedent but allowing depreciation & interest claims.
ITAT Pune restores Godavari Shikshan Mandal’s 12A registration application, citing non-compliance but grants final chance; imposes cost on assessee.
ITAT Kolkata rules income addition cannot be based solely on higher stock figures shown to bank for credit vs. audited accounts; deletes addition.
Delhi High Court sets aside reassessment for AY 2006-07, ruling JCIT lacked power to sanction Section 148 notice after 4 years; CCIT/CIT approval required.
Delhi High Court granted bail granted to Chartered Accountant [CA] of entity found involved in money-laundering. Notably, bail is granted since trial in the present complaint case is yet to commence and would take some time to conclude.