Type: Judiciary
68,454 articlesCustom Duty

Custom Duty
CESTAT Upholds Duty Demand for Admitted Misdeclaration of Imported Baby Garments
Income Tax

Income Tax
Bogus Purchases addition Based on Investigation Reports Fails Where Evidence Exists: ITAT Delhi
Income Tax

Income Tax
Condonation Denial Invalid as CBDT Circular Cannot Be Applied Restrictively: Delhi HC
Income Tax

Income Tax
Section 69C Addition Deleted as Purchases Supported by Documentary Evidence
Income Tax

Income Tax
Bombay HC Quashed Section 153C Proceedings Due to Delay in Recording Satisfaction Note
Income Tax

Income Tax
Addition u/s 56(2)(viib) Invalid as AO Cannot Reject DCF Valuation Without Defects: ITAT Delhi
Income Tax

Income Tax
No reassessment beyond 3 years without proper sanction of prescribed higher authority
Income Tax

Income Tax
ITAT Hyderabad: AO Cannot Exceed Limited Scrutiny Scope – Entire Assessment Held Invalid
Income Tax

Income Tax
Bank Deposits Treated as Business Turnover – ITAT Reduces Profit Rate from 10% to 2%
Income Tax

Income Tax
No Double Taxation of Benami Property – Protective Addition Deleted by ITAT
Income Tax

Income Tax
U/s 80P Deduction Denied for Belated Return Post-2018 Amendment – ITAT Hyderabad Upholds Disallowance
Income Tax

Income Tax
ITAT Hyderabad: Foreign Tax Relief Must Be Deducted While Computing Interest U/s 234A/B/C
Goods and Services Tax

Goods and Services Tax
GST Appeal Rejection Set Aside for Ignoring Delay Condonation Grounds: Allahabad HC
Goods and Services Tax

Goods and Services Tax
