In a significant case, the Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that the agreement for supply of water not a right to use natural resources and

The Delhi High Court in a recent case has held that addition on unexplained expenditure cannot be merely based on Central Board of Indirect Taxes and Customs ( CBIC ) instruction. It was viewed that

The Delhi High Court issued the notice to the department in a petition assailing the jurisdiction to adjudicate the Show Cause Notice ( SCN ), which has not been adjudicated for nearly 14 years. M/s

The Delhi High Court has restored the appeal before the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), as the condition of the deposit was complied with. The court allowed the writ petition and stated

The Delhi High Court has quashed the orders passed by the Customs Excise and Service Tax Appellate Tribunal (CESTAT), stating that the orders were not justified, and directed the CESTAT to decide the appeals on

In a ruling in favour of the State Bank of India ( SBI ), the Mumbai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no deduction of deduct tax at source

The Delhi High Court upheld the decision of the single bench holding that the exporter cannot be permitted to export banned non- basmati white rice, due to the non-fulfilment of the conditions entitling it to

The Calcutta High Court held that Assessing Officers ( AO ) cannot draw adverse inferences on the non-response of directors to notices. The court, while examining the validity of the addition made under Section 68

The Two member bench of Bangalore  Income Tax Appellate Tribunal ( ITAT ) while deleting the retrospectively canceled trust registration observed that  in income-tax matters, law to be applied is the law in force in

Supposedly, a taxpayer (appellant) disagrees with a decision made by the tax authorities and files an appeal with the Appellate Authority or the Appellate Tribunal. To file the appeal, the taxpayer might be required to

The two member bench of Bangalore Income Tax Appellate Tribunal ( ITAT ) directed re adjudication regarding the cash deposited during the demonetisation period under the business of purchases and sale of biscuits and confectioneries.

The Two member bench of Delhi Income Tax Appellate Tribunal (ITAT) upheld the addition made on account of non submission of PAN and confirmation of parties regarding the advances received for Dish Installation. The Assessee

The Two member bench of Bangalore  Income Tax Appellate Tribunal ( ITAT ) directs readjudication regarding the commission and brokerage sale credited to Profit and Loss Account of distributorship to Reliance Jio and Sun Directs.

The Supreme Court, while granting relief to EMBIO Ltd ruled that penalty cannot be imposed under Section 11(2) of the Foreign Trade (Development and Regulation) Act, 1992 for not fulfilling the export obligation. The Section

The Kerala High Court has ordered an immediate halt to coercive recovery measures by the income tax authorities against the Pallickal Naduvilemuri Service Co-operative Bank Ltd. The ruling comes as a relief to the petitioner