CESTAT Ahmedabad held that benefit of segregation can be allowed only if the imported scrap contained impurities like iron, rubber, plastic, steel etc.
Bombay High Court held that if the reasons for re-opening the assessment are based on incorrect facts or conclusions, the notice issued under section 148 of the income Tax Act for re-opening cannot be sustained.
Analysis of C & E Limited Vs PCIT case on disallowance of deduction u/s 80IC in subsequent years. Examining the legality & Calcutta High Court’s decision.
ACIT Vs Ambika Enterprises (ITAT Delhi) In the legal case between ACIT (Assistant Commissioner of Income Tax) and Ambika Enterprises, ITAT Delhi provided insights into capital contributions made by partners in a firm. The focus is on whether any addition under section 68 could be made in the hands of the firm for capital contributions […]
Analysis of ITO vs Balwan Singh (ITAT Delhi) ruling. The case focuses on the amendment effective from 01.04.2023 about source verification for unsecured loans.
Explore the Tata Steel vs Union of India case in the Calcutta High Court that addresses whether quasi-judicial authorities can issue non-speaking orders. This judgement holds significance for matters related to GST, income tax, and similar acts.
Read about the Kerala High Court’s ruling in Ajit Associates Architectural Consultants Pvt. Ltd vs Assistant Commissioner. The court quashes the cancellation of GST registration due to lack of reasonable opportunity of being heard.
Analysis of Jagjeet Singh Parwana vs Commissioner of Central Excise case. Non-specific show-cause notice’s impact on Service Tax demand set aside by CESTAT Chandigarh.
Analysis of the CESTAT Kolkata case involving excise duty demand based on differences between balance sheet and ER-1 returns, highlighting the need for substantial evidence.
Analysis of C.C. Ahmedabad vs Smaltochimia India Pvt Ltd case involving customs duty classification dispute for ‘Twin Vision Scanner’ and related equipment.
