Gauhati High Court grants interim protection to Hindustan Construction Co. in CGST dispute, challenging Notification No. 56/2023 as ultra vires the CGST Act, 2017.
ITAT Bangalore held that as per provisions of section 44AA of the Income Tax Act, an agriculturist is not required to maintain books of accounts. Further, revenue has failed to establish anything contrary, accordingly, addition made on this count deleted.
ITAT Bangalore held that both AO and First Appellate Authority failed to conduct examination of cash deposit during demonetisation period in the light of CBDT instructions and hence matter remanded to that extent.
Calcutta High Court sets aside cancellation of Indrajit Roys registration due to vague show-cause notice and lack of reasons, directing further review and suspension.
Calcutta HC sets aside appellate authority tax order due to lack of reasons, remands Shree Shyam Dealcom case for re-adjudication, citing breach of natural justice.
Supreme Court upholds Patna High Court ruling, rejecting challenge to key provisions of the 101st Constitutional Amendment Act related to GST.
ITAT Delhi held that assessments completed u/s. 153A, making addition u/s. 68 of the Income Tax Act, without any incriminating material found during the search action is unsustainable in law. Accordingly, addition deleted.
ITAT Bangalore held that delay of 288 days committed as assessment order mailed to email ID of erstwhile employee and hence delay in filing of an appeal condoned. Matter remanded back to CIT(A) for fresh adjudication.
Assessee-company was carrying out the business of manufacturing and trading of dies and pigments, but no business activity was carried out during the period when the assessment proceedings were carried out.
Explore the rulings on Customs Duty valuation issues in the Forever New Apparels case, including transaction value of goods and exclusion of fees under Customs Act Section 14 and Valuation Rules.
