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OJHA AGRAWAL
From: Nagpur - Maharashtra
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F: Late fee or penalty if GSTR 9 not filed

F: GST Refund of merchant export post deletion of 89(4) in 54th council meet

F: Chargeability of GStT on invoice

C: Fixation of one new Standard Input Output Norms (SIONs) at SION A-3682...

C: Order for extension of validity of CAVR Order No. 02/2023-Customs unde...

C: Classification of Clear Float Glass

F: INTERMEDIARY SERVICES OR EXPORT SERVICES

F: Availability of ITC in case of event management / wedding planning company

F: Zero Rated GST ASMT10

F: rule 86B restriction not applied where Income tax paid

N: Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold ...

H: GST registration cancellation quashed by HC due to lack of due process...

H: Registration cancelled for not filing returns; court follows previous ...

H: CGST refund order stayed improperly; Court strikes down revisional aut...

H: Unlawful GST registration cancellation obstructed business rights; due...

H: Upholding tax provisions, Court grants opportunity to be heard.

H: Viability gap funding by NHAI for infrastructure projects not taxable ...

H: Limitation period for Transfer Pricing adjustment: Controversy rages on.

H: Attempt to conceal undisclosed foreign assets by fabricating backdated...

H: Royalties treated as revenue expense, fully deductible; bad debt also ...

H: Mandatory Reserve Fund Transfer Not Deductible for Tax Purposes, Rules...

H: Investing sale proceeds in mutual funds before bonds still qualifies f...

H: Sale value of old rubber trees to be included in book profit calculation.

H: Debtors' bad loans written off rightfully; tax deduction allowed.

H: Society promoting hydrocarbon industry's interests ruled non-commercial.

H: Advertisement business thin margins dispute: ITAT guided by equity dee...

C: Relaxation from certain provisions for units allotted to an employee b...

C: Relaxation from certain provisions for units allotted to an employee b...

C: Amendment in Para 4.71 of Handbook of Procedures, 2023

A: GST on Royalty Payments for Mining Concessions Declared Valid