Jharkhand High Court held that the delay in filing the appeal without any condonation of delay application is a defective one and hence appeals dismissed as grossly barred by limitation.
Bombay High Court held that upto 1 April, 2005, the expression ‘built up area’ would exclude the balcony area and are not to be included while computing the built up area of the residential units, in housing project eligible for deduction u/s. 80IB(10) of the Income Tax Act.
Explore the impact of Clause (ca) in Section 10(1) of the IGST Act on the place of supply for unregistered persons. Is the recent amendment solving or creating issues?
Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case of services provided by a training partner approved by the National Skill Development Corporation or Sector Skill Council.
Calcutta High Court sets aside an order under Section 74(9) of the GST Act, remanding the case due to proceedings held after the taxpayer’s death. Key implications outlined.
ITAT Chennai held that addition towards on-money sale amount based on the third-party statement without any cogent positive evidence to sustain addition is unsustainable in law.
Stay updated with the latest income tax exemptions, GST advisories, customs amendments, and more from the week of 22nd-28th July 2024. Get insights on significant notifications and circulars.
ITAT Delhi held that addition on account of unexplained money under section 69A of the Income Tax Act unjustified as revenue failed to prove that cash sales are fictitious/ bogus.
Explore the 5 key proposals in capital gains taxation introduced in Budget 2024. Learn about changes in exemption limits, tax rates, and holding periods.
Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral processes and are part of mining operations and hence taxable only from 01.06.2007. No service tax is leviable on such activities prior to the said date.
