Calcutta High Court affirms ITAT’s decision to delete income tax addition under Section 69 due to lack of direct evidence against Salarpuria Properties Pvt. Ltd.
ITAT Mumbai dismisses income tax additions for AY 2014-15, stating reliance on a generalized report without independent inquiry is insufficient.
ITAT Mumbai dismisses Revenue’s appeal, upholds CIT(A) decision to delete addition of interest income from fixed deposits in Evita Construction Pvt. Ltd. case.
CESTAT rules that supervision and efficiency test charges paid to overseas suppliers can’t be included in the assessable value for customs duty.
Allahabad HC rules that GST authorities can survey business premises for verifying transactions when goods are intercepted without proper documents.
Madras High Court inTvl. Arudra Engineering Private Limited Vs Assistant Commissioner (ST) ruled that C-Forms cannot be deemed non-genuine without giving the petitioner a chance to prove their validity.
Madras High Court judgment on Hajee S M Ahamed and Company vs Deputy State Tax Officer, remanding ₹25,000 GST demand and ₹1.36 crore penalty for ‘Nil’ E-way bill.
Calcutta HC reinstates GST appeal for Rahul Bansal, ruling technical glitches can’t negate statutory rights to challenge orders under Section 129(3).
Calcutta HC remands the CGST appeal to the Tribunal for reconsideration after the Supreme Court’s stay of the Gujarat High Court ruling. Key legal questions remain unresolved.
Calcutta High Court rules deemed dividends under Section 2(22)(e) taxable only in shareholders’ hands, upholding ITAT’s decision. Revenue’s appeal dismissed.
