The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) recently quashed an income tax disallowance, on observing that a one-day delay in crediting employee contributions to the Employees’ Provident Fund (EPF) and Employees’ State Insurance Corporation (ESIC) accounts were caused by server errors and technical glitches. An income tax appeal was filed […]
The Ahmedabad bench of Income Tax Appellate Tribunal (ITAT) has held that Corporate Social Responsibility (CSR) donations made to the Mukhyamantri Shree Swachchta Nidhi, Gujarat are eligible for deduction under Section 80G Of the Income Tax Act, 1961. The decision was delivered in response to an appeal filed by the assessee against the order of […]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside an excise duty demand raised solely on input-output norms without any evidence to support allegations of clandestine manufacture or clearance. Pooja Sponge Pvt. Ltd., the appellant, is engaged in the manufacture of sponge iron at its facility in Sundargarh, Odisha....
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a refund of excess Countervailing Duty (CVD) paid on imported goods can be granted even if the self-assessed Bills of Entry are not challenged, provided unjust enrichment is not established. Nokia India Sales Pvt. Ltd., the appellant, imported mobile phones...