Gujarat High Court held that reimbursement of the service of the cost of repairing and restoration of the roads to AMC cannot be considered as a supply of service by the AMC so as to fasten the liability of the GST on reverse charge basis.
ITAT ruled that the CIT (Exemption) had no power to cancel registration under Section 12AB(4) for violations that occurred before April 2022, rendering the action void.
ITAT allowed the appeal where tax authority relied on uncertified electronic records to add ₹24,50,000 as unexplained cash expenditure. Ruling underscores necessity of Section 65B certification for admissibility of electronic evidence.
ITAT ruled that additions based on property purchase were invalid as the lower authorities ignored documented sources of funds, confirming that the assessee had discharged the burden under Section 68.
ITAT ruled that invoking the Black Money Act for AY 2022–23 on income earned in FY 2015–16 was without jurisdiction, rendering the entire assessment invalid.
The Tribunal held that religious institutions can claim exemption under Section 10(23BBA) even without filing a return, citing CBDT Circular No. 4/2002. Case remanded for factual verification.
Explore how Quality Control Orders intended for consumer safety are being inconsistently applied, causing trade unpredictability and legal uncertainty.
The tribunal closed the anti-profiteering case as the supplier could not be located, preventing the DGAP from verifying whether GST benefits were passed on. The ruling emphasizes the need for traceable business records.
Clarifies rules on footwear labeling, retail price declaration, and verification of weighing instruments under the Legal Metrology Act, 2009.
The DRI seized 11.88 kg of gold and arrested 11 people in a coordinated crackdown on a sophisticated gold-smuggling and melting operation.
