CESTAT Delhi held that the appellant can duly avail the credit of service tax paid on rail freight on the strength of the certified copy of railway receipts read with Monthly Consolidated Certificates and STTG certificate issued by the Western Central railway.
Held that an amount of foreign assignment allowance received for the services rendered outside India by way of (Travel Currency Card) TCC abroad is not taxable in India.
Bombay High Court held that issuance of notice and all consequential proceedings in the name of a deceased assessee are null and void. Accordingly, order passed thereon is liable to be quashed and set aside.
CESTAT Ahmedabad held that decision conveying denial of exemption under DFIA Scheme is challengeable by way of appeal before the Commissioner (Appeals). Denial of exemption is not merely a query but the decision of assessing officer and hence appeal can be preferred against the same.
In the case of Agrawal Pathshala Vs ITO, ITAT Delhi nullified CIT(A)’s dismissal due to a lack of substantive review on the grounds. The ITAT noted that dismissal was primarily due to a delay in filing, not a case assessment.
ITAT Pune calls for re-examination in the case of Kunashni Foundation Vs CIT after the rejection of applications under Section 80G and 12A of the Income Tax Act. The appellant argued a lack of opportunity to present evidence.
Calcutta High Court allows writ petition in the case of L.G. Balakrishnan & Bros Limited Vs ACIT, setting aside an earlier rejection of appeal due to a delay of 148 days. The court sets a cost of Rs. 40,000/- to be paid to WBGST Authority.
ITAT Mumbai remanded the matter to jurisdictional AO for de novo adjudication since the assessee was not able to furnish the documents at the time of assessment proceedings and the documents furnished before CIT(A) were not considered/ verified.
ITAT Delhi held that TUFS (Technology Up-gradation Fund Scheme) was introduced by the Government to provide subsidy on loan taken for technological upgradation by the units in the textile industry and hence interest reimbursement received by the assessee is a capital receipt.
A landmark decision by ITAT Chennai reinforces the validity of capital gain deductions under Section 54, even when flat possession is delayed. Explore the key aspects and implications of the Anil Kirthisimhan Wijeyanayake Vs ACIT case.
