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August 16, 2021 Case Laws Income Tax AT

Section 263 Review: Closing Stock Valuation and Tax Neutrality Over Time Analyzed; No Revenue Prejudice Found.
August 16, 2021 Case Laws Income Tax AT

Revenue Authority Cannot Selectively Tax Beneficiaries' Shares in Trust Income, Co-ordinate Bench Rules u/ss 164 and 160.
August 16, 2021 Case Laws Income Tax AT

Tax Reassessment Invalid: Notice Issued to Minor Instead of Parent u/s 147/148.
August 14, 2021 Case Laws Income Tax HC

Court Rules Assessment Order u/s 153A Invalid Due to Lack of Jurisdiction; No Incriminating Evidence Found.
August 14, 2021 Case Laws Service Tax HC

Court Confirms Antivirus Software Development as Taxable Service Under IT Software Category; Appellant's Argument Rejected.
August 14, 2021 Case Laws Income Tax AT

Appeal Allowed: Section 115JB MAT Provisions Not Applicable to Scheduled Banks Despite Assessee's Calculation Errors.
August 14, 2021 Case Laws GST AAR

Contributions to NMET and DMF for mining services in Andhra Pradesh are subject to GST under Reverse Charge Mechanism.
August 14, 2021 Case Laws GST AAR

Services for Exam Items and Results Processing Deemed GST Exempt for Educational Institutions under Law.
August 14, 2021 Case Laws Income Tax HC

High Court Grants Interim Relief on Property Attachment; Further Examination Required u/s 132(9B) in Writ Petitions.
August 14, 2021 Case Laws Income Tax HC

Court Stresses Assessee's Participation in Section 147 Reassessment for Fair Adjudication in Complex Tax Cases.
August 14, 2021 Case Laws Income Tax HC

High Court Grants Relief, Citing Lack of Physical Hearing Request in Income Tax e-Proceedings Transition Case.
August 14, 2021 Case Laws Income Tax HC

Tribunal Confirms Assessee's Manufacturing Status, Grants Deduction u/s 10-B for Granite Processing Activities.
August 14, 2021 Case Laws Income Tax HC

High Court Affirms Tribunal's Decision: Reopening Assessment u/s 147 Unjustified Due to Complete Disclosure by Assessee.
August 14, 2021 Case Laws Income Tax AT

Mistake Rectification u/s 154: CIT(A) Order Requires Further Explanation and Assessment Records Verification Needed.
August 14, 2021 Case Laws Income Tax AT

Delayed Employee Contribution Deposits to ESI and PF Paid Before Due Date Cannot Be Disallowed u/ss 43B and 36(1)(va).
August 14, 2021 Case Laws Income Tax AT

Court Confirms Additions Against Assessee for Unsubstantiated Sales Promotion Expenses on Employee Trip to Sri Lanka.
August 14, 2021 Case Laws Income Tax AT

Ad Hoc 10% Expense Disallowance Invalid as AO Fails to Reject Company Books, Misinterprets Assessee's Entity Type.
August 14, 2021 Case Laws Income Tax AT

Interest on Late Tax Payment Not Deductible u/s 37(1) or Sections 30-36 of Income Tax Act.
August 13, 2021 Case Laws Insolvency and Bankruptcy AT

Court Rejects Corporate Debtor's COVID-19 Excuse, Upholds Natural Justice Principle for Missing Adjudication Hearing.
August 13, 2021 Case Laws GST AAR

Car Seat Covers Taxed at 28% Under HSN 8708, Schedule IV, Notification No. 01/2017-Central Tax (Rate.
August 13, 2021 Case Laws GST AAR

Textbook Printing for State Government Exempt from GST; Lottery Tickets and Stationery Printing Not Exempt.
August 13, 2021 Case Laws GST AAR

Printing Textbooks and Lottery Tickets for State Government Classified as Services u/s 7 of CGST Act.
August 13, 2021 Case Laws GST AAR

Transaction Not a Supply Under GST if Payment Received After Completion Certificate Submission Per Kerala Rule 20.
August 13, 2021 Case Laws GST AAR

Completion Certificate Date for Residential Construction Under CGST Act Tied to Rule 20, Kerala Municipality Building Rules.
August 13, 2021 Case Laws GST AAR

Drinking water supplied via mobile units taxed at 18% GST under SI.No. 13, Heading 9969, per Notification 11/2017.
August 13, 2021 Case Laws GST AAR

Sub-contractors ineligible for input tax credit on construction materials for own use in works contract services.
August 13, 2021 Case Laws GST AAR

Truck Intermediary Services Classified as 'Agent' Under CGST/SGST; 18% Tax Applied, Serial No.11, Heading 9967(ii.
August 13, 2021 Case Laws GST AAR

GST Applies to Barter Transaction: Milling and Transport Services as Composite Supply u/s 2(30) of CGST Act 2017.
August 13, 2021 Case Laws GST AAR

GST Exemption Denied: Business Transfer Excludes Liabilities, Failing 'Going Concern' Criteria Under Tax Regulations.
August 13, 2021 Case Laws Income Tax SC

Issuing Debentures as Interest Payment Qualifies as Actual Payment u/s 43B; Deduction Allowed.
August 13, 2021 Case Laws GST HC

Provisional attachment of bank account set aside as Section 73 proceedings concluded; petitioner justified in seeking release.
August 13, 2021 Case Laws Income Tax HC

High Court Upholds ITAT Order: CIT Failed to Record Prima Facie Findings on Tax-Free Income Deduction Claims.
August 13, 2021 Case Laws Income Tax HC

Unabsorbed depreciation losses from 1997-2001 can be carried forward beyond 2002 under amended Finance Act, Section 32(2).
August 13, 2021 Case Laws Income Tax HC

Court Rules TDS u/s 194C Not Applicable to Freight Charges for FY 2006-07; Assessee Entitled to Deduct Amount.
August 13, 2021 Case Laws Income Tax AT

Court Confirms Disallowance of Bad Debts Due to Lack of Recovery Efforts on Notice Pay Debited to Ex-Employees.
August 13, 2021 Case Laws Income Tax AT

Charitable Entity Registration Approved: CIT(E) Focuses Only on Objective Genuineness, Not Activities, u/s 12AA.
August 13, 2021 Case Laws Income Tax AT

Reopening Assessment u/s 147: Initial Opinion Needed, Change of Opinion Not Allowed Without It.
August 13, 2021 Case Laws Income Tax AT

Depreciation on Non-Compete Fees Allowed: Payment Considered Intangible Asset u/s 32(1)(ii) For Three-Year Contract.
August 13, 2021 Case Laws Income Tax AT

Pr. CIT's Error: No Independent Enquiry in Declaring AO's Order u/s 143(3) as Erroneous and Prejudicial.
August 12, 2021 Case Laws GST AAR

IIIC Courses Exempt from GST Under Clause (y) of Notification No. 12/2017 CT (Rate.
August 12, 2021 Case Laws GST AAR

Cashew Nuts and Other Nuts Classified Under Tariff Headings 2008.19.10 and 2008.19.20, GST Rate at 12.
August 12, 2021 Case Laws GST AAR

Unbranded Jackfruit & Banana Chips Classified Under Customs Tariff 2008.19.40; Subject to 12% GST Rate.
August 12, 2021 Case Laws GST HC

Court Cancels Anticipatory Bail for Non-Compliance with Conditions; Respondents' Petitions Dismissed, Legal Action Allowed.
August 12, 2021 Case Laws Income Tax HC

Income Tax Act Section 147: Authority Can Reopen Assessments on New Evidence of Escaped Income, Even After Scrutiny.
August 12, 2021 Case Laws Income Tax AT

Court Upholds Voluntary Donation to All India Gems & Jewellery Trade Federation, Citing Community and Educational Benefits.
August 12, 2021 Case Laws Income Tax AT

CIT(A) Grants Tax Deduction as Project Completed Before March 31, 2012, Despite AO's Misinterpretation of Date.
August 12, 2021 Case Laws Income Tax AT

AO's Reliance on Previous Patterns Led to Improper Conclusion; Additions u/s 68 Deleted Due to Lack of Proper Verification.
August 12, 2021 Case Laws Income Tax AT

Trust's Income Remains Tax-Exempt: Section 153A Assessment & Section 11 Denial Countered by Section 10(23C)(vi) Approval.
August 12, 2021 Case Laws Income Tax HC

High Court Upholds Appointments of ITAT Vice Presidents, Finds No Violation of Parent Act or Rules.
August 12, 2021 Case Laws Service Tax AT

Manpower supply to SEZ units exempt from service tax; Section 51 SEZ Act, 2005 overrides procedural requirements.

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