Court held that Wheat Gluten falls under same classification as Wheat Flour for DFIA purposes. It quashed customs orders denying exemption, noting authorities must follow binding CESTAT rulings.
The Tribunal held that complimentary room stays and discounts provided by a hotel lessee to the lessor formed part of the consideration for renting services. The non-monetary benefits were held taxable under Section 67.
The Tribunal held that TDS credit cannot be denied when Form 16 confirms deduction and deposit of tax. The AO was directed to grant full credit after verification.
The Court held that a reassessment notice issued to an entity that had ceased to exist after conversion into an LLP was invalid. The ruling confirms that tax proceedings cannot continue against non-existent entities.
The Tribunal held that the prohibition order no longer had effect because the broker’s Mumbai registration expired, rendering the appeal infructuous. With no surviving cause of action, the order required no interference.
Raipur ITAT remanded the section 68 addition of ₹14.3 lakh, observing that NFAC/CIT(A) failed to examine confirmations, ITRs, or facts. The order lacked independent reasoning and was set aside for fresh adjudication.
DRAT Chennai held that mortgage created on the basis of copy of the sale deed is not legal. Accordingly, mortgage created in favour of the Punjab and Sind Bank based on copy of the sale deed is held invalid.
The Court held that the final cancellation order exceeded the allegations in the show cause notice, making the action unsustainable. The matter was remitted and registration restored.
The Court held that GST authorities wrongly calculated tax on total turnover despite having actual combo-pack sales data. The ruling directs recalculation of pre-deposit based only on relevant B2B and B2C sales.
The Tribunal held that cash deposits were fully recorded in audited accounts, making section 69A inapplicable. The addition was removed as no unexplained money was found.
