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.
Madras HC directs reconsideration of GST demand order due to lack of hearing opportunity. Petitioner must pay 15% of penalty for review.
ITAT Cuttack allows restoration of Harichandanpur LAMPS appeal due to non-compliance issues, directing CIT(A) to reconsider with an opportunity to the assessee.
Madras HC allows B.G. Shirke Construction 30 days to file GST appeal due to the death of their tax practitioner, despite payment of the disputed amount.
Accordingly, the interest on deposits would qualify for deduction under the said section. Appellant Cooperative society is entitled for deduction u/s 80P as claimed in the return.
Madras HC condones a 4-day delay in tax appeal filing due to delayed rectification and orders the de-freezing of Mahesh Metal Industries’ bank account.
ITAT Ahmedabad deletes penalty on Shree Gunatit Jyot Mahila Trust for a bona fide error in deduction claim on building construction expenses.
Madras High Court rules that GST assessment orders must include the opportunity to reply and a personal hearing, reinforcing the principles of natural justice.
ITAT Ahmedabad dismisses P. Praful & Co.’s appeal for repeated non-appearance over 33 hearings, citing lack of cooperation and relevant documentation.
