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ITAT Rules Enhanced 60% Tax Under Section 115BBE Cannot Be Applied to AY 2017-18; Directs AO to Levy 30% Tax
AAAR Rules 5% GST on E-Rickshaw CKD Kits Applicable Only When Complete Unassembled Vehicle is Supplied
AAAR Rules 5% GST Applicable on Sun-Cured Tobacco Leaves Even After Grading, Bundling and Butting
ITAT Upholds Deletion of Rs 5.61 Crore Addition as AO Failed to Independently Verify Alleged Accommodation Entries
ITAT Allows Section 80IE Deduction, Holds Delayed Form 10CCB Filing as Mere Procedural Defect
ITAT Holds Business Loss from Genuine Share Transactions Cannot Be Taxed as Unexplained Cash Credit Under Section 68
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