Delhi High Court clarifies S.75(5) CGST Act, ruling it allows a maximum of three adjournments, not a guaranteed three hearings, while directing appeal filing.
The Madras High Court has granted an interim stay on IGST recovery against Data Patterns India Limited. The dispute centers on the tax authorities’ non-recognition of a TR 6 Challan for IGST payment on imports.
Ahmedabad ITAT rules against Section 56(2)(x) addition for Deepakkumar Chandulal Shah, citing a title dispute that justified a lower sale price and a stamp duty value difference within the 5% threshold.
Madras High Court declares Central Excise Rule 8(4) ultra vires, quashing demand orders. Cites precedent on similar rule’s inconsistency with Cenvat Credit.
India continues anti-dumping duty on Aniline imports from China PR for five years to prevent injury to domestic industry. Duty rates vary by exporter and origin.
Finance Ministry exempts specified income of Andhra Pradesh Pollution Control Board from tax under Section 10(46). Applies from AY 2022-23 to 2026-27.
The Madras High Court set aside a GST assessment order against Tvl. R.R Fire Solutions, criticizing the tax officer for extracting only 15 lines from a 10-page reply and not properly considering the taxpayer’s submissions.
Pune Zilha Madhyawarti Sahakari Vs PCIT (ITAT Pune) ITAT Pune held that revisionary order under section 263 of the Income Tax Act is liable to be quashed as AO conducted detailed enquiry and after proper application of mind has taken one of the view legally permissible and concluded the assessment. Accordingly, appeal allowed. Facts- The […]
Finance Ministry exempts ICRISAT from TDS under Section 197A(1F) of Income Tax Act, effective from publication date. Exemption aligned with UN privileges.
The Allahabad High Court directed a road tax refund for hybrid vehicles following a government policy change, clarifying exemption, but without interest.