Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during demonetization. The appellant provides comprehensive documentation supporting both claims, while the department fails to furnish conclusive evidence against them. The ITAT finds in favor of the appellant, deleting the additions made by the Assessing Officer.
The appeal pertains to the Assessment Year 2017-18, with the appellant contesting the rejection of agricultural income and the addition of cash deposits during demonetization. The appellant provides comprehensive documentation supporting both claims, while the department fails to furnish conclusive evidence against them. The ITAT finds in favor of the appellant, deleting the additions made by the Assessing Officer.
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