The petitioner raised bills on respondent No.4 based on the works executed from time to time, TDS @ 2% on the total value of the bills were recovered by respondent No.4 for the value of works executed in the State of Telangana and Maharashtra.
ITAT Hyderabad held that addition on the basis of loose papers and documents found from the premises of third party is not tenable in the eye of law. Accordingly, appeal of the revenue is dismissed since addition not based on substantial evidence.
CESTAT Delhi held that regulation 10(n) doesn’t mandate Customs Broker to verify correctness of certificate or registration issued by other concerned government officer. Thus, revocation of customs broker licence and forfeiture of security deposit are set aside.
In W.P.No.6541 of 2022, the petitioner has challenged the Circular No.125/44/2019 dated 18.11.2019 issued by the third respondent and for a further direction to the first respondent to reconsider the refund claim on its merits.
CESTAT Chennai held that ‘Receiver’ being part of the phone is classifiable under CTH 8517. Thus, classification sought to be made by the Revenue under CTH 8518 lacks merit and hence, order is set aside.
ITAT Hyderabad sustains Section 68 additions, denies deductions for LIC premium and tuition fees, dismissing the assessee’s appeal for AYs 2011-12 & 2012-13.
ITAT Delhi restores Siddharth Sharma’s appeal for fresh hearing, setting aside ex-parte orders on unexplained deposits and penalty for AY 2012-13.
Bombay High Court directs RBI to accept ₹20 lakh in demonetized currency, seized before the deadline, after petitioners provide required serial numbers.
The ITAT Dehradun directs a fresh review of Uttarakhand Civil Aviation Development Authority’s tax exemption application due to insufficient proof of charitable activities.
ITAT Lucknow overturns CIT(A) order in Bhavan Ravat’s case, citing lack of fair hearing and directs a fresh assessment with reasonable opportunity.
