Type: Judiciary
68,445 articlesIncome Tax
Income Tax
Slump sale ≠ expense test: ITAT allows full loss on discontinued business
Income Tax
Income Tax
Name doesn’t decide 80P: ITAT allows deduction based on actual activities
Excise Duty
Excise Duty
CENVAT Credit Allowed as Duties Paid Through DEPB Scrips Were Valid: CESTAT Hyderabad
Custom Duty
Custom Duty
Smuggled Gold Confiscation Upheld for Fabricated Explanation by Appellants
Service Tax
Service Tax
Service Tax Demand Set Aside as BCCI Subsidies Treated as Grants, Not Consideration
Corporate Law
Corporate Law
₹25 Cr Cap Rejected as Non-Obstante Clause Does Not Override Interest Clause
Excise Duty
Excise Duty
No Duty Demand Where Tax Already Paid Despite Alleged Non-Supply of Goods
Income Tax
Income Tax
U/s 80P claim closed, but cost of funds gets second chance: ITAT remands Sec 57 issue
Income Tax
Income Tax
Section 263 Invalid as Presumptive Section 44AD Taxation Requires No Books
Income Tax
Income Tax
₹112 Cr Case – Section 10 Exemption Can’t Be Re-examined Without Hearing: ITAT Delhi
Service Tax
Service Tax
Despatch Money Cannot Be Taxed as Port Service Due to Lack of Independent Activity
Service Tax
Service Tax
Deployment of staff falls under manpower supply, not cargo handling: CESTAT Allahabad
Income Tax
Income Tax
ITAT Hyderabad Dismissed Appeal as 2345-Day Delay Not Justified by Sufficient Cause
Income Tax
Income Tax
