AAR rules that ITC is admissible on cables, switchyards, and related services used for electricity transmission to factory premises, even when installed outside.
AAR rules that blends of cotton seed oil cake and de-oiled cake retain original characteristics and must pay 5% GST, not exempt under cattle feed provisions.
Assessee succeeded in cross-objection as reassessment lacked jurisdiction and Section 69C addition was inapplicable, confirming deletion of addition and quashing proceedings.
Calcutta High Court held that the bail application of the petitioner involved in economic offence of more than Rs. 6200 crores rejected since there are 444 cases pending against the petitioner and also there are chances of tampering with evidence and influencing witnesses.
Section 145 of the CGST Act allows electronic records as evidence if properly certified. Learn how courts interpret WhatsApp chats and mobile data in tax proceedings.
Tribunal held that assessment was void because no notice under Section 143(2) was issued, confirming that such omission cannot be cured and invalidates entire assessment.
NCLAT Delhi held that appeal of Unsuccessful Resolution Applicant not entertained since after submitting preliminary Resolution Plan, applicant, did not submit final Resolution Plan and even did not participated in the Challenge Mechanism. Accordingly, appeal dismissed.
Explore how Zimbabwe and India legislate against child labor, the gaps in enforcement, and how economic factors affect compliance with international standards.
NCLAT Delhi held that the resolution professional is obliged to treat claims of genuine homebuyers, whose payments being reflected in the account of Corporate Debtor, at par with other homebuyers even when there was delay in filing their claims.
Tribunal held that addition for alleged accommodation entry could not stand where AO made no independent verification. Genuine sales, banking-channel receipts and tax records supported deletion.
