Explore the CESTAT Kolkata order on refund claims rejected due to shipping bill assessment. Learn about Section 17 (5) of the Customs Act and its implications for challenging assessments.
Explore the CESTAT Chennai order granting service tax refund for transportation charges without lorry receipts. Analysis of Notification No.17/2009-ST and the procedural infraction.
NCLAT Delhi held that Adjudicating Authority (NCLT) directing Resolution Professional to handover the Corporate Debtor to the ex-management on account of stay of the CIRP is wholly unjustified and accordingly such direction is liable to be set aside.
Gujarat High Court held that as agreement entered into is for the development of infrastructure facility and not the works contract hence assessee is eligible to avail deduction available under section 80IA(4) of the Income Tax Act.
Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assessees are entitled to avail Amnesty benefits
The recent ruling by the Delhi ITAT in the case of Aggarwal Vidya Pracharni Sabha vs. PCIT has brought to light significant issues regarding the jurisdictional authority in registration cancellation under Section 12AB(4). The order, dated 08.01.2024, has declared the cancellation by PCIT Central as without jurisdiction.
Explore ITAT Delhi’s order directing re-examination of TDS claim denial by CPC. Detailed analysis of the case, issues, and the CBDT’s notification for TDS refunds.
Read the detailed analysis of Angelantoni Test Technologies SRL Vs ACIT case in Delhi High Court. Learn how investment in Indian subsidiary shares is deemed capital account transaction, not taxable income.
Dive deep into NCLT Mumbai ruling in Central Bank of India vs. Superfine Profile and Extrusions Pvt. Ltd. Uncover implications of date of default for corporate guarantors
Explore ITAT Delhi ruling in Smt. Sharda Devi Bajaj vs. DCIT. Quashing of assessment order lacking Document Identification Number (DIN/DN). Analysis of CBDT Circular.
