Appellant thereafter filed a Restoration Application (RA), which too was dismissed for non-appearance. A second Restoration Application was then filed, along with a Delay Condonation Application, ...
Ahmedabad ITAT restores Kajal Co-op Society case to AO. AO must verify if plots are stock-in-trade or capital assets before applying Section 50C and adding ₹1.1 ...
Madras High Court held that Appellate Assistant Commissioner is not justified in remanding the matter since authority has recorded a clear finding that explanations offered by assessee were very ...
Pune ITAT set aside a PCIT's Section 263 revisionary order against Ravindra Chavan, ruling the “Hear the Other Side” rule was breached by relying on un-confronted ...
Kolkata ITAT rules that delayed Form 67 filing isn't fatal to FTC claim. FTC is a substantive right under Section 90; Rule 128's timeline is directory, not ...
Customs Broker must exercise due diligence and advise clients to comply with the law and on failure of the same attracted penal action even without intent. However, revocation of licence was justified ...
CESTAT Chennai held that the impugned order is liable to be set aside since declared assessable value of imported black pepper accepted. Accordingly, the appeal is allowed and penalties-imposed u/s.
Where the only piece of evidence, AO possessed was the ‘Iqrarnama’, which was not found in the assessee’s possession, was not in their handwriting, and did not bear their genuine signatures, no ...
Ahmedabad ITAT deletes ₹34 lakh disallowance on commission and job-work. TDS compliance proven via Form 26AS, and commission nexus established by increased ...
ITAT Ahmedabad upheld the deletion of a ₹1.42 lakh penny stock addition. The Revenue failed to produce evidence (contract notes, demat statements) linking the assessee to the bogus ...
ITAT Ahmedabad deletes ₹25.66 Lakh addition u/s 68, holding cash deposits explained as regular collections from trade debtors cannot be treated as unexplained credits when AO presents no contrary ...
Delhi ITAT ruled that a Rs. 3.74 Cr tax addition on suppressed profit was illegal. Extrapolating income beyond the search date without evidence is ...
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