ITAT Mumbai concluded that the enhancement of the value of sales without corresponding adjustments to purchases was erroneous.
Dhirajlal Savailal Shah Vs ITO (ITAT Ahmedabad) If the receipt is not liable to tax in the hands of the recipient for any reason, the same cannot be a ground for not granting credit for TDS.
ITAT Delhi held that addition u/s. 69 of the Income Tax Act based on working/ seized document retrieved from third person without granting cross examination opportunity to the assessee is unsustainable in law.
Learn about the ITAT Ahmedabad ruling in Karma Falya Trust vs. DCIT case, granting exemption under Section 11 of the Income Tax Act for delay in filing the audit report.
Calcutta High Court held that power to issue supplementary show cause notice, prior to insertion of second proviso to section 124 of the Customs Act, 1962, was implicit and inbuilt in section 124 of the Act. Thus, supplementary notice issued prior to 29.03.2018 i.e. insertion of second proviso is duly valid in law.
Kerala High Court rules that personal hearing is mandatory before passing an order under Section 148A(d) of the Income Tax Act.
PS Bedi & Co Pvt. Ltd. vs. Commissioner of Customs case analyzed. CESTAT Chennai sets aside confiscation of hand tools, deeming them capital goods under FTP.
Madras High Court held that digital data collected by the department in the course of search and seizure without following the Digital Evidence Investigation Manual issued by CBDT makes the entire search and seizure unsustainable and ab initio bad
Oasis Impex appeals CESTAT Ahmedabad’s reclassification of imported calcite powder. CESTAT rules against rejection without cogent reason. Details of the case explained.
ITAT Bangalore rules that submission of Income Tax Form No. 10BA is necessary for claiming deduction under Section 80GG. Details of the case explained.
