In the abovementioned case ITAT remanded the matter to CIT (A) after considering the fact that no proper opportunity was availed by assessee before CIT (A) and revenue has no objection in remanding the matter.
ITAT quashes S.263 revision order and annuls CIT(A) order in Kolet Resort Club Pvt Ltd case due to invalid assessment for AY 2015-16.
ITAT Ahmedabad remands Ashadeep Industries vs. ITO for rehearing, emphasizing procedural fairness and opportunity to be heard under natural justice principles.
Orissa High Court rules that delayed audit reports under Section 41(4) of the OVAT Act cannot justify subsequent proceedings, setting aside related assessments.
CESTAT Ahmedabad held that department imposed anti-dumping duty on un-printed sheets treating it to be Taiwanese origin, hence burden of proof lies on department to establish the same. In absence of any proof, demand cannot be sustained.
ITAT Ahmedabad held that inadvertent mentioning of wrong area in Form 10CCB resulted into denial of claim u/s. 80IC. Thus, clam allowed since it is proved that establishment of assessee exists in eligible area. Accordingly, appeal allowed.
ITAT Ahmedabad directs CIT(A) to decide the denial of Foreign Tax Credit (FTC) due to delay filing of Form No. 67 to be decided with other pending appeal of the same assessment year. Accordingly, matter remitted to CIT(A).
CESTAT Ahmedabad rules that Mandap Keeper Services by Ahmedabad Municipal Corporation are non-taxable, covered under the negative list, and not support services.
ITAT Kolkata remands unexplained income case involving a mother-son transaction back to CIT(A) for fresh adjudication, citing incomplete compliance and evidentiary gaps.
ITAT Ahmedabad rules that cost of improvement to make a house livable qualifies for capital gains deduction. Penalty on disallowed expenses also canceled.
