ITAT Mumbai held that as Form No. 67 has been filed by the Appellant before the processing the return of income under Section 143(1) of the Income Tax Act, foreign tax credit is duly eligible.
CESTAT Mumbai held that as registration numbers were purposefully omitted, accordingly, the genuineness of the invoices are doubtful, the invoices are categorized as inadmissible document.
CESTAT Ahmedabad held that Cenvat Credit is admissible on any material used for construction of building or fabrication of any equipment which in turn used for providing output taxable service. Cenvat on material used in the manufacture of barges which are used for providing output service is admissible.
ITAT Kolkata held that disallowance of loss claimed by the assessee under section 41 of the Income Tax Act in a hypothetical way is unjustified and accordingly matter set aside for afresh examination.
Read about the CESTAT Ahmedabad decision regarding service tax on fees paid to USFDA for approval of medicaments. The matter is remanded for further examination.
In the Hindustan Motors Ltd vs. Commissioner of Customs and CESTAT Delhi case, the appellate authority’s power to reject a refund claim based on grounds not indicated in the show cause notice is discussed.
Analyzing the case of Sanjay Bajpai Builders Vs ACIT and the ITAT Raipur’s ruling on disallowance u/s 40(a)(ia) of the Income Tax Act for failure to deduct TDS on interest to NBFCs.
CESTAT Kolkata ruling on Berger Paints India Ltd vs Commissioner of Central Excise: Can Cenvat Credit be denied based on non-registration or delayed registration as an Input Service Distributor (ISD)?
Delve into the Prem Naraindas Raney Vs DCIT (ITAT Mumbai) case to understand the complexities surrounding the set-off of short-term capital loss against gains under section 70 and 71 of the Income Tax Act, 1961.
Learn about the ITAT Delhi’s ruling on FIL India Business & Research Services Pvt Ltd Vs ACIT, where technical issues on EPFO’s portal excused a PF delay.
