Tamil Nadu AAR rules that school transport services provided directly to students are not exempt from GST under Notification No.12/2017. Read the full analysis.
The Assessee is aggrieved by the information received pursuant to application under Right to Information Act, 2015, whereby the Assessee became aware that the Assessing Officer (AO) had not resumed proceedings in respect of AY 2007-08.
Maharashtra AAR rules fish finders are not parts of vessels under HSN 8901-8907, impacting GST rates for trading companies.
Maharashtra AAR rules stipend reimbursement to training firms is exempt from GST, clarifying pure agent status in industry partnerships.
ITAT Mumbai held that exercising revisionary jurisdiction under section 263 of the Income Tax Act by PCIT on the basis of factual misconception is liable to be quashed. Accordingly, appeal allowed and order u/s. 263 quashed.
The appeal by Maptech Poly Products Pvt Ltd against a penalty for non-maintenance of its registered office was dismissed by the Regional Director, MCA.
ITAT Ahmedabad held that assessment order passed u/s. 143(3) is neither erroneous nor prejudicial to the interest of revenue. Hence, revisionary jurisdiction u/s. 263 of the Income Tax Act not justifiable as twin pre-conditions not satisfied.
During pendency of the assessment proceedings, respondent No.1 filed application u/s. 245C(1) before the Income Tax Settlement Commission offering additional income of Rs.17 Crores for the assessment years from 2011-12 to 2017-18.
SC rules that NCLT cannot decide on public law matters under MMDR Act in IBC cases, reaffirming High Court jurisdiction under Articles 226 and 227.
Bombay High Court held that exercising extraordinary jurisdiction under Article 226 of the Constitution of India not justified as alternate and efficacious remedy already available with the petitioner. Hence, writ petition dismissed.
