CESTAT Kolkata held that demand of service tax under Reverse Charge Mechanism [RCM] raised merely on the basis of figures appearing in Balance Sheet without classifying the category of service is not sustainable.
Telangana High Court held that rejection of refund application by refund sanctioning authority not sustained since authorities failed to demonstrate that services rendered by petitioner tantamount to intermediary services. Accordingly, writ petition is allowed.
The Tribunal held that once income is declared under the presumptive taxation scheme of Section 44AD, individual cash deposits cannot be separately added. The sustained addition was set aside and deleted.
The Court set aside the remand order after finding legal infirmities in compliance with arrest safeguards under the CGST Act. It held that failure to properly furnish written grounds of arrest rendered the remand unsustainable.
ITAT Indore held that in absence of evidence, expense on fuel cost occurred on deployment of JCB’s on rent needs to be ascertained by way of proper and detailed empirical analysis. Accordingly, matter remanded back to the file of AO.
The Tribunal held that where accounts are mandatorily auditable under another law, the extended deadline applies and deduction cannot be denied as time-barred.
The Tribunal upheld deletion of a 30% ad hoc disallowance, holding that expenses cannot be rejected without identifying concrete defects or conducting proper verification.
ITAT ruled that exemption under Section 10(5) does not extend to foreign travel, following the binding Supreme Court decision. Consequently, non-deduction of TDS attracted penalty under Section 271C.
The alleged unexplained investment was based only on third-party statements and seized digital data. In absence of receipts, confirmations, or admission by the assessee, the addition of ₹50 lakh was deleted.
ITAT dismissed the Revenues appeal because it did not contest the CIT(A)s ruling that the reassessment notice was legally invalid. Without challenging the jurisdictional defect, the appeal became infructuous.
