This guide explains how inclusions and exclusions determine claim outcomes in bike insurance. Understanding these terms helps avoid rejections and unexpected shortfalls.
The court held that assessment orders issued in the name of a deceased person are void. Fresh proceedings must be initiated against legal heirs, with recovery limited to the estate.
The High Court declined to entertain a writ challenging GST on mining royalty, holding that an effective appellate remedy was available. The petitioner was directed to pursue the statutory appeal.
The High Court suspended the blockage of ITC after noting that adverse third-party material was not supplied before passing the order. Interim relief was granted subject to deposit already made.
The High Court held that Rule 86A does not permit blocking of input tax credit beyond what is available in the electronic credit ledger. Artificial negative balances were ruled to be without jurisdiction.
The High Court held that charitable exemptions cannot be denied merely because Form 10B was filed belatedly when it was available before return processing. The ruling treats delayed filing as a procedural lapse, not a substantive defect.
Andhra Pradesh High Court held that transfer of entire R&D unit as a going concern, including the assets and liabilities, is sale of business and not sale/supply of individual goods under GST. Accordingly, the writ petition is disposed of.
The Tribunal held that deduction under Section 80JJAA cannot be denied merely because Form 10DA was accepted late when it was uploaded before the due date and available on record before return processing. The ruling treats delayed acceptance as a procedural lapse, not a substantive default.
Delhi High Court held that refusal to renew passport by the passport authority to the person arrested under GST law is not justifiable since trial court has already granted No Objection Certificate [NOC] to the applicant on bail. Accordingly, concerned passport authorities are directed to renew the passports in accordance with law.
The Court held that Explanation 1(f) to Section 115JB does not expressly permit addition of Section 14A disallowance, leading to dismissal of the Revenue s appeal.
