Madras High Court held that adjusting entire demand raised against refund due even during pendency of appeal is without jurisdiction. Accordingly, department directed to refund balance amount with interest.
They also explained that the renting service, including furniture, was approved by the SEZ Unit Approval Committee for use in authorized operations. Department argued that furniture did not fall under immovable property and therefore could not be covered under the Renting of Immovable Property service category.
Attachment order for freezing of bank accounts of assessee was lifted on the condition that the taxpayer pays 20% of the disputed demand in instalments and if the taxpayer defaulted on any instalment, the attachment would stand revived automatically.
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Tribunal also observed that assessee’s change in classification from 25132030 to 25132090 after the notification indicated an intent to circumvent the export restriction. It further held that reliance on internal communications not mentioned in the show cause notice did not alter the fact that the export violated DGFT policy.
The Central Government grants income tax exemption to Puducherry Building and Other Construction Workers Welfare Board for specific incomes, effective from FY 2023-24, subject to conditions.
Andhra Pradesh Building and Other Construction Workers Welfare Board is exempt from income tax on specific income, including cess and fees, effective retrospectively from FY 2018-19.
The Indian government has granted income tax exemption to the Moradabad Development Authority from Assessment Year 2024-25, under Section 10(46A) of the Income-tax Act.
CBDT Notification 120/2025 grants income tax exemption to Greater Ludhiana Area Development Authority from AY 2024-25, per Section 10(46A) of the Income-tax Act.
Department argued that the inspection certificates appeared forged and misleading. It was pointed out that the inspection timings shown were not physically possible, and the certificates were issued by an inspector whose link to the issuing agency was unclear.
