In re Batcha Noorjahan (GST AAAR Tamilnadu) Goods and Services Tax Appellate Authority for Advance Ruling (AAAR), Tamil Nadu, has upheld a ruling denying GST exemption to Tvl. Batcha Noorjahan, proprietress of M/s. School Transport, for services involving the transportation of school students and staff. The AAAR concurred with the initial Authority for Advance Ruling […]
A recent Customs Authority for Advance Rulings (CAAR) Mumbai decision addresses the classification of GSM/GPRS, LTE, NR, NB-IoT, and GPS Modules. The applicant seeks to classify these as parts under Tariff Item 85177990, arguing they are not standalone apparatus.
Mega Marine Spares India Pvt Ltd seeks an advance ruling on 5% IGST for imported marine engines, spares, and gears (HSN 8408, 8409, 8483) used in fishing vessels under Notification No. 01/2017-IGST (Rate).
Madras High Court held that bank account which is designated pension account is exempted from any attachment for recovery of dues and attachment of such account is in violation of the provisions of the Section 11 of the Tamil Nadu Pension Act, 1871.
CAAR Mumbai upholds Apple HomePod’s customs classification under CTH 8517 62 90, citing its principal function as a data transmission and reception device.
The present appeal is preferred by the assessee. Notably, assessee has challenged the addition of Rs.54,39,870/- on account of alleged difference received from the contracts on the basis of entries in Form 26AS.
Madras High Court held that ITAT rightly deleted the addition on account of Mutual Fund Promotion Expenditure and Initial Public Offer Expenditure since the said expenses are incurred wholly for the purpose of business and hence the same are allowable expense.
Madras High Court held that Direct Tax Vivad Se Vishwas Scheme benefit is not admissible in case of assessments relating to search and seizure when the disputed tax exceeds INR 5 Crore. Therefore, writ petitions are dismissed.
Vide the present petition, the petitioner has challenged notices and orders issued under section 148 of the Income Tax Act. Impugned Notice dated 31.03.2021 was issued under Section 148 of the Income Tax Act, 1961 as in force till 31.03.2021.
CESTAT Delhi held that penalty under section 114AB of the Customs Act couldn’t be imposed merely on the basis of statement made under section 108 since it cannot be considered as evidence u/s. 138B of the Customs Act. Accordingly, appeal allowed.
