Type: Judiciary
68,445 articlesCustom Duty
Custom Duty
Threaded Pipe Fittings Classifiable Under Specific HS Codes, Not Residuary Entry: CAAR Mumbai
Income Tax
Income Tax
Unexplained investment addition of ₹12.30 Cr deleted – Funds for software project proved; Rule 46A objection rejected – ITAT Delhi
Goods and Services Tax
Goods and Services Tax
GSTAT Orders ₹12.20 Lakh Profiteering Refund for Failure to Pass ITC Benefit
Service Tax
Service Tax
Extended Limitation Invalid After Departmental Audit: CESTAT Sets Aside Service Tax Demand
Income Tax
Income Tax
ITAT Allows Full Leave Encashment Exemption Because ₹25 Lakh Limit Applies
Income Tax
Income Tax
Section 56(2)(viia) Addition Upheld – Shares Allotted Below FMV Taxable: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed – Invalid Notice u/s 143(2) by Non-Jurisdictional AO: ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted – Source of Source Not Required for AY 2014-15: ITAT Delhi
Income Tax
Income Tax
Depreciation on Non-Compete Fee Allowed – Revenue-Neutral View Accepted: ITAT Delhi
Income Tax
Income Tax
Double Taxation Avoided – Reversal of Provision Not Taxable Again: ITAT Mumbai
Income Tax
Income Tax
Penalty u/s 270A on PF/ESI Disallowance Deleted – Mere Disallowance Not Misreporting: ITAT Chennai
Goods and Services Tax
Goods and Services Tax
ITC Reversal Set Aside as Revenue Failed to Prove Collusion or Fake Invoices: Calcutta HC
Custom Duty
Custom Duty
Aircraft Parts Classified Under CTH 88073000 as Not Parts of General Use: CAAR Mumbai
Custom Duty
Custom Duty
