Kerala High Court denies tax refund in Kadavalloor Service Co-Operative Bank Ltd. vs ITO case, orders swift resolution of pending appeals by ITAT
Read the full text of the ITAT Delhi order on the case of AAA Teleshopping Pvt. Ltd vs. ACIT for assessment year 2011-12, with detailed analysis and conclusions.
Explore the Supreme Court’s decision in Dhan Prakash Gupta vs. CGST Department, highlighting the dismissal of an SLP based on the availability of an alternative remedy.
ITAT that as long as the charges for hourly services provided by appellant were uniform to AEs and third parties, rejection of CUP method was unwarranted.
ITAT Delhi’s decision in the case of Sumaitri Bima Distributors Pvt. Ltd vs. ITO regarding non-applicability of S.40(a)(ia) for TDS on salary before AY 2015-16.
Read the full text of the ITAT Mumbai order in Kailash Judhistir Sahu vs. CIT, where the addition from 12.5% to 6% for inability to produce parties of bogus purchases is restricted.
CESTAT Kolkata held that fabric containing both Cotton and polyester in the ratio of 79.2% and 16.8% respectively is rightly classifiable under the CTH 52113190 as Cotton Polyester fabric. Accordingly, demand of differential duty of customs set aside.
Madras High Court remanded the matter back to the Assessing Officer since Assessing Officer failed to consider the reply/ objections made by the petitioner. Passing of order without considering the reply/objection results into non-speaking order.
CESTAT Bangalore held that various processes i.e. blackening, buffing, final inspection, packing etc. carried out on the inputs results into manufacture. Accordingly, CENVAT Credit on duty paid on inputs is admissible.
CESTAT Bangalore held that admission/ enrolment fee collected from prospective members of the club cannot be subjected to levy of service tax under the category of ‘Club or Membership Association Services’. Accordingly, demand of service tax set aside.
