CESTAT Delhi held that area based exemption in terms of Notification No. 50/2003 dated 10.06.2003 available as manufacture of High Security Registration Plates is concluded in Himachal Pradesh only.
Kerala High Court held that denial of input tax credit merely on the ground of difference between Form GSTR -2A and Form GSTR-3B for tax period 2017-2018 unsustainable. The matter is remitted back to the Assessing Authority to reconsider claim of ITC irrespective of Form GSTR 2A
Delhi High Court held that while determining compensation for injuries suffered in the road accident only documentary evidence in form of Income Tax Return in support of the claim of income is sufficient.
Explore the CIT vs Chettinad Logistics case from Madras High Court. Analysis of Section 14A disallowance, Rule 8D, and its impact on income tax assessments.
CESTAT Ahmedabad held that mere suppression of facts is not enough for invoking extended period of limitation. There must be a deliberate and wilful attempt on the part of the assessee to evade payment of duty.
Explore the Delhi High Court judgment in PCIT vs. Bhilwara Energy Ltd, covering condonation of delay, key issues, and disallowance under Section 14A of the Income Tax Act.
Explore the CESTAT Kolkata order in Piyush Sharma vs. Commissioner of CGST & CX. Detailed analysis on service tax demand, valuation rules, and key takeaways.
ITAT Chennai held that addition towards unexplained investment u/s. 69B of the Income Tax Act unsustainable as based merely on the basis of statement of Director of the Vendor Company without any additional corroborative evidence.
CESTAT Delhi held that demand invoking extended period of limitation unsustainable as demand is based on the records of the assessee or other records which DGCEI could obtain through income tax department. Scrutiny of such records should have been done within time limit.
Explore key legal nuances in the Supreme Court’s landmark judgment on will validity and adoption principles in Moturu Nalini Kanth vs. Gainedi Kaliprasad.
