CESTAT Kolkata set aside denial of CENVAT credit on steel items and welding electrodes used for capital goods and allowed the ...

ITAT Hyderabad deleted Section 69A addition as cash deposits were already accepted as business turnover under Section 44AD, avoiding double ...

Hyderabad ITAT quashed Section 148 reassessment, holding actual escaped income below ₹50 lakh cannot justify extended ...

ITAT Chennai deleted the addition under Section 69 holding that mere time gap between cash withdrawal and redeposit cannot justify treating deposits as unexplained without evidence that the withdrawn ...

ITAT Kolkata upheld deletion of business expenditure disallowance, holding that nil sales did not establish business closure and rental income remained business ...

ITAT Jabalpur deleted Section 270A penalty, holding that an excess Section 80G deduction claim was a bona fide mistake and not misreporting of ...

Bombay High Court quashed an ex parte GST order after finding that the order and notices were uploaded in the Additional Notices and Order section instead of the prescribed View Notices and Orders ...

ITAT Ahmedabad allowed Section 54F deduction, holding that completion certificate was not required where evidence established construction within ...

CESTAT Mumbai allowed cash refund of CVD and SAD paid after GST under Section 142(3) of the CGST Act and set aside rejection of the refund ...

ITAT Delhi held commission paid to a foreign agent for services rendered outside India was not liable to TDS under Section 195 and deleted the ...

Kerala HC dismissed the appeal against SARFAESI recovery, holding that the borrowers failed to establish MSME status or seek revival before NPA ...

ITAT Delhi upheld reassessment based on survey material, restricted additions to 1% of turnover and deleted the separate 3% commission ...