Rajasthan High Court orders adjudicating authority to reconsider the dual classification of Aerosol Valves under Customs Tariff Headings.
ITAT Pune remands the case of Suhas Maruti Dhankude for re-adjudication due to non-adjudication of jurisdictional grounds and failure to state point of determination.
ITAT Pune held that the DTAA does not get triggered at all when a domestic company pays DDT u/s. 115O of the Income Tax Act. In nut-shell, domestic company doesn’t enter domain of DTAA at all.
ITAT Delhi rules against Instronics Limited’s bad debt claim, asserting NBFC loan was merely fund transfer, upholding Rs. 53.11 lakh disallowance.
Customs brokers must perform their duties with diligence, they should not be held responsible for penalties arising from misdeclarations made by importers if there is no clear evidence of their deliberate misconduct.
Punjab & Haryana HC upholds Principal Commissioner’s revision under Section 263. Assessing Officer’s wrong Section 44ADA assessment found erroneous.
Delhi HC sets aside GST registration cancellation of Jai Guru Sudarshan Enterprises, ruling no violation of Section 16 of CGST Act. Learn more about the judgment.
Allahabad HC directs Amazing Security Services Pvt Ltd to file a bail application in a criminal case related to GST payment.
ITAT’s jurisdiction in ACIT Vs Bank of Baroda case is determined by the location of the Assessing Officer. Appeals should be filed where the original assessment was made.
ITAT Chennai directs CIT(E) to review Virudhunagar Kshatriya Vidhyasala’s S.80G(5) registration application afresh, addressing appeal delays and compliance issues.