Gujarat High Court quashes ITAT order, directing condonation of delay in Form 10B filing for a charitable trust, citing technical issues and judicial precedents.
CESTAT Ahmedabad rules weighment activity at Navlakhi Port is not a taxable ‘Business Support Service,’ upholding statutory obligation defense.
Delhi ITAT upholds Section 54 exemption for Vinod Gugnani, ruling that delayed deposit in CGAS does not bar relief if funds are invested within the statutory period.
Ahmedabad ITAT rules on Vardhman Stanakvasi Jain case, clarifying corpus donations and the procedural nature of Form 10B filing for tax exemptions.
Gujarat High Court dismisses writ petition in fake invoicing and circular trading case, directing petitioner to utilize the appellate remedy under Section 107 of the CGST Act for factual disputes.
Patna High Court rules mere GST portal upload of SCN is insufficient for valid service under Section 169 of the BGST Act, leading to ex parte order being set aside.
CESTAT Delhi confirms 12% IGST on imported lithium-ion batteries for mobile phone manufacturing, rejecting higher demands from customs authorities.
Madras High Court rules Tamil Nadu Housing Board cannot demand extra 5% GST from flat allottees when the advertised price was “inclusive of GST,” upholding contractual promise and consumer protection.
ITAT Mumbai rules capital gains holding period begins on the date of the sale agreement, not possession. A key verdict on indexation benefits for property.
Article critically examines the concept of control under Ind AS 110, focusing on how veto and reserved rights impact an investor’s ability to direct an investee’s relevant activities and affect returns.
