ITAT Pune held BSNL VRS-2019 compensation exempt under Section 10(10B), set aside CIT(A)’s orders, and directed refund after verification.
ITAT Pune held BSNL VRS-2019 compensation exempt under Section 10(10B) as retrenchment compensation and directed grant of refund after verification.
Madras HC set aside a GST assessment passed against a deceased person, holding it non est in law, and permitted legal heirs to respond to the notices.
ITAT Jaipur held Section 80JJAA deduction cannot be denied where Form 10DA was uploaded before the due date and verified before processing, treating the delay as procedural.
Delhi HC held interest on borrowings for strategic shareholding may qualify under Section 36(1)(iii). Matter remanded to AO to verify business purpose.
GST AAAR West Bengal held that sun-cured, graded, bundled, or butted tobacco leaves retaining their essential character remain taxable at 5%, rejecting Revenues appeal.
West Bengal AAAR held that 5% GST applies only where a complete CKD/SKD e-rickshaw kit with all essential components is supplied with consistent commercial records.
CAAR Mumbai allowed withdrawal of an advance ruling application on Monk Fruit Extract classification under Regulation 20, disposing the matter as withdrawn before pronouncement.
CAAR Delhi held DMS Unit Assembly and Controller Assembly fall under CTH 8708 99 00, while Cable is classifiable under CTH 8544 42 20 with exemption eligibility.
CAAR Delhi held an advance ruling void ab initio under Section 28K after finding material misrepresentation regarding the nature and classification of imported mobile phone parts.
