Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Intimation under section 143(1)(a) incorporating an ICDS adjustment was quashed by the jurisdictional High Court; consequently the ICDS adjustment cannot stand in the assessment computation and must be removed from the assessment under section 143(3). The tribunal directs the assessing officer to modify the total income in the assessment order to exclude the ICDS adjustment reflected in the quashed intimation, giving full consequential effect to the High Court quashing when finalising the assessment computation.
Intimation under section 143(1)(a) incorporating an ICDS adjustment was quashed by the jurisdictional High Court; consequently the ICDS adjustment cannot stand in the assessment computation and must be removed from the assessment under section 143(3). The tribunal directs the assessing officer to modify the total income in the assessment order to exclude the ICDS adjustment reflected in the quashed intimation, giving full consequential effect to the High Court quashing when finalising the assessment computation.
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