Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that no service tax is payable on interest income from overdraft and cash credit facilities. Full text of the order included.
Read the Calcutta High Court’s judgment dismissing a petition on classification of Spunbonded Polypropylene Bed Sheets under Customs Tariff Act.
Detailed analysis of Pirtpal Singh vs Directorate of Enforcement case by Punjab and Haryana HC, regarding PMLA prosecution based on predicate offenses.
Read the full text of the ITAT Kolkata order on Bisakha Sales Pvt. Ltd. Vs CIT, covering assessment year 2008-09. Explore the appeal, arguments, and conclusions in this detailed analysis.
Explore the detailed analysis of ITO Vs Axisline Investment Consultants Pvt. Ltd. case where ITAT Kolkata deleted Rs. 1.54 crore addition for share capital under Section 68.
ITAT Kolkata held in ITO Vs Happy Structure Pvt. Ltd. that share application amount cannot be added twice under Section 68 of Income Tax Act in in payees & recipients’ hands u/s 68
Satyam Smertex pvt. Ltd. Vs DCIT (ITAT Kolkata): Addition made by AO and confirmed by CIT(A) are based on conjectures and surmises, so their impugned action cannot be justified.
Analysis of Swarn Singh Vs ITO (ITAT Amritsar) on validity of notice u/s 148 by Jurisdictional Assessing Officer (JAO) vs Faceless Assessing Officer. Key rulings discussed.
The Gujarat High Court granted interim relief to P.R. Trading, halting coercive GST recovery labeled as voluntary. The matter is set for hearing on July 1, 2024.
Discover the ITAT Chennai verdict on Santhilal Jain Vijay Kumar Vs ITO, addressing taxation on excess stock and unexplained marriage expenses. Read the full case analysis.
