Authorities cannot insist on adding an irrevocable clause in trust deeds for Section 12A renewal when the trust is otherwise legally irrevocable. Renewal should depend on substance, not form.
Capital gains exemptions on property sales often lead to litigation due to Section 54 timelines and unclear date of transfer in transactions.
The AAR held that medicated toilet soap cannot claim the 5% GST rate meant for ordinary toilet soap, as its therapeutic nature places it under a separate tariff entry attracting 18% GST.
The ruling refused to admit the application, noting that the pure agent issue on electricity reimbursement had already been decided during audit. Advance ruling was barred under Section 98(2) once the matter stood concluded.
This explains how IDS refunds work under GST for MOOWR and DTA supplies. The key takeaway is that refunds are limited to input goods ITC under Rule 89(5).
The issue was whether transporters can claim ITC on bio-diesel. The ruling confirms ITC is allowed when GST is paid under forward charge.
The issue was whether revision could stand on incorrect factual assumptions. ITAT held that misreading records makes the revision invalid, reaffirming that Section 263 needs real errors.
CESTAT Delhi held that imported parts being all parts of Juniper router are cannot be classified as Network Interface Card hence are classifiable under CTI 8517 70 90 as contended by appellant and not under CTI 8517 62 90 as contended by department.
The issue was whether additions can rest on seized loose sheets termed as dumb documents. The Tribunal upheld Section 69C additions, holding that seized material supported by statements is valid evidence.
The issue was whether an assessment can continue after the assessee’s death. The Tribunal held such an order void ab initio when the legal heir is not substituted.
