CESTAT Kolkata held that onus cast on appellant u/s 123 not having been discharged, hence concluded that contraband gold smuggled from a third country of origin is liable to absolute confiscation.
Explore the Bombay High Court’s ruling in Prakash vs ITO on Section 54/54F exemption for property sales. This case involves the deceased assessee, Timaji Dhanjode, who sold agricultural lands and faced challenges regarding capital gains tax and exemptions.
Manjula D. Rita Vs PCIT (Bombay High Court) Introduction: In a significant legal decision, the Bombay High Court has ruled on the case of Manjula D. Rita vs. PCIT, addressing the issue of tax recovery from a deceased director of a company. The court’s verdict emphasized the importance of due process and evidence in such […]
Analysis of Patna High Court’s judgment in Sita Pandey vs. State of Bihar, highlighting tax authorities’ overreach and the need for fair tax collection practices.
Explore the CESTAT Hyderabad’s ruling in Mentor Graphics India Pvt Ltd vs Commissioner of Central Tax Hyderabad regarding Cenvat credit eligibility for input services.
Analysis of ITAT Delhi’s decision in Sheo Chand Yadav vs ITO, where the tribunal deleted the income tax addition related to cash deposits during demonetization.
Analysis of the CESTAT Chennai ruling in Paper and Allied Conversions vs Commissioner of GST & Central Excise, focusing on service tax on reimbursable expenses.
Explore the legal implications of MGF Motors Ltd vs Commissioner of Central Excise on the non-imposition of service tax for free car repairs under warranty.
Explore a detailed analysis of ITAT Delhi ruling on Subhash Tandon Vs ITO, which sheds light on taxability of ULIP redemption as capital gains.
In Mars Mountain Security Services vs Commissioner of Central Excise & Service Tax, CESTAT Kolkata clarified non-taxability of Man-Power services before June 16, 2005.
