An ITAT ruling on Aviraldhaani Foundation shows that a trust can be denied charitable registration for having a vague ‘any other activity’ clause, but natural justice must prevail.
An ITAT Pune ruling confirms that domestic companies cannot use DTAAs to reduce Dividend Distribution Tax (DDT) under Section 115-O, as the tax is a levy on the company, not the shareholder.
Taxpayers and professionals are struggling with overlapping deadlines, technical glitches on the tax portal, and late utility releases, prompting requests for extensions.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Allahabad High Court ruled that a buyer’s Input Tax Credit cannot be denied based on a supplier’s subsequent GST registration cancellation.
Supreme Court rules telecommunication towers are movable property, allowing input tax credit (ITC) under CGST Act, dismissing revenue’s appeal against Delhi High Court’s decision.
Allahabad High Court rules that the GST First Appellate Authority lacks the power to remand cases back to the adjudicating authority under Section 107 of the CGST Act.
Supreme Court upheld Delhi HC’s decision in DRI vs Pushpa Tolani, ruling jewellery carried by tourists as personal effects under Baggage Rules, 1998, not liable for duty.
DRAT Chennai held that measures taken under SARFAESI Act for sale of property is not in accordance with also since affixture of the impugned sale notice was not proved by the appellant bank and valuation of the property was not properly done.
Notice issued by a non-jurisdictional AO was invalid rendering the addition under Section 69A void ab initio. It directly impacted the validity of the assessment under Section 69A, leading to the complete annulment of the additions.
