ITAT Ahmedabad held that benefit demonstrated in form of reduced interest rate on account of guarantee, thus, payment of guarantee fee justifiable. Accordingly, TP adjustment on account of the guarantee fee payment to AE deleted.
ITAT Chennai restored the matter back to the file of AO for re-adjudication as additional ground raised by the assessee in appeal were not taken up before lower authorities.
CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition of exemption by way of refund imposed under the provisions of the Finance Act are inconsistent with the provisions of the SEZ Act. Refund granted.
Ministry of Corporate Affairs adjudicates penalties against Pallava Resorts Pvt. Ltd. for violating Section 134 of the Companies Act, 2013.
Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after setting aside ex parte order.
Patna High Court stays recovery proceedings under Bihar GST Act due to non-constitution of Appellate Tribunal. Details of Kalpana Medical Hall Vs Union of India judgment.
Explore Delhi High Court’s rulings on arbitration of lock-in periods in employment contracts, with detailed case analyses and legal insights.
Read the detailed analysis of Orissa HC’s decision to quash GST order under OGST Act due to lack of hearing. Understand the implications and legal stance.
Read the detailed judgment of Karnataka High Court restoring GST registration of 3 Star Foam And Furnishing, subject to filing returns from January 2023. Analysis and implications discussed.
Explore the GST implications of car lease facilities provided to employees as perquisites, analyzed through the Tvl.Faiveley Transport case by GST AAAR Tamil Nadu.
