CAAR Mumbai clarifies the classification of Assy Guide Rails under Customs Tariff Act 87089900 as parts of motor vehicles, focusing on sunroof assembly usage.
HID India Pvt Ltd’s Signo Reader is classified under HS Code 8471, aligning with automatic data processing machines for use in access control systems.
ITAT Mumbai held that Goods and Services Tax (GST) amount while computing presumptive income under section 44B of the Income Tax Act cannot be included. Thus, issue decided in favour of assessee.
Detailed analysis of AAR West Bengal ruling on GST exemption for catering services to inpatients under Notification 12/2017 and healthcare service definitions.
AAR West Bengal examines GST exemption for Reach Dredging Ltd’s project on Lamphelpat Waterbody, addressing urban flooding, water security, and eco-tourism in Manipur.
Appellant has preferred the present appeal. The solitary issue that is raised is whether CIT(A) is justified in confirming the addition of Rs.35,13,000/- as unexplained money by invoking the provisions of section 69A of the Act.
ITAT Mumbai deleted additions made under section 43CA of the Income Tax Act by considering the stamp duty value on the date of registration of agreement as prescribed under section 43CA(3) of the Income Tax Act.
Understand the taxation on ESOPs, including when options are exercised and shares are sold, and related TDS provisions for employees.
GST on aggregator services for diagnostics is taxable at 18%. AAR Karnataka clarifies GST obligations and non-eligibility for TCS under e-commerce rules.
We have to examine delay as excessive or inordinate based on whether there is a reasonable cause for not filing the appeal on time by the assessee and in our view when there is a reasonable cause, the period of delay may not be relevant factor.
