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1. It is settled principle of interpretation of fiscal law that taxing statute should be construed strictly. When the provision is free from doubt or ambiguity, there is no...

2. Exemption from GST or not - AAAR denined the benefit of exemption - services provided by the petitioner to school/educational organization in relation to ASSET...

3. Refund claim - Benefit of exemption - the product under dispute fell both under for Sl No.20 and Sl No.20A during the period under question. - This is rather a case of...

4. Entitlement u/s 54B - Benefit of exemption in the hands of HUF - purchase of agriculture land - In the case of individual assessee, the parents of the assessee fulfill...

5. Benefit of exemption - Classification of the coconut oil sold by the appellant - It is settled law that a person claiming exemption has to establish that the product...

6. Can an appeal be filed beyond the time period prescribed u/s 107 (4) of the CGST Act, 2017? - The Central Goods and Services Tax Act is a special statute and a...

7. The case pertains to the disallowance of a provision for contract losses by the CIT(A) and AO, who erroneously concluded it as an unascertained liability not deductible...

8. Disallowance u/s 10B - The term ‘manufacture’ has not been defined in Section 10B after the amendment was carried out in the year 2001. That has created an ambiguity if...

9. Exemption from payment of electricity duty, post 01.09.2016 or not - The exemption provision need to be interpreted literally and when the language used in exemption...

10. Benefit of Concessional rate of tax - supply of HDPE Drums for use by the manufacturer of Ethyl Alcohol in his factory for packing his manufactured goods and supply to...

11. Validity of Curtailing and whittling down the benefits with retrospective benefit - Musical Instruments - Tax exemption is a concession. Thus, exemption from payment of...

12. Overriding effect of specific provision over general provision - In terms of the specific provision, barn is exigible to sale tax @ 4% Where the tax statute is clear,...

13. Clarifications regarding Refunds of IGST paid on import in case of specialized agencies

14. Clarifications regarding Refunds of IGST paid on import in case of risky exporters

15. Instructions regarding Income limits for assigning cases to Deputy Commissioners/Assistant Commissioners/ITOs - Order-Instruction