CESTAT Chennai set aside the service tax demand, holding DG set hiring amounted to transfer of the right to use goods and the demand was unsustainable.
CESTAT Chennai set aside the service tax demand, holding common input service credit admissible under Rule 6(5) despite abatement under Notification No. 1/2006-ST.
ITAT Mumbai deleted Section 56(2)(x) addition, holding that no immovable property was received during AY 2018-19 as possession of the redevelopment flat was not handed over.
ITAT Delhi deleted additions based on alleged cash loan ledger, following its earlier decision as no new material was produced by the Revenue.
Madras HC directed FSSAI to test herbal hookah products and allowed hookah operations only if no tobacco or nicotine is found and legal requirements are met.
Madras HC directed FSSAI to verify herbal hookah products and allowed hookah operations only if no tobacco or nicotine is found and legal requirements are satisfied.
Andhra Pradesh HC held chewing tobacco is not food under the FSS Act and quashed FIRs for FSS Act offences while reiterating the position under earlier decisions.
ITAT Chennai deleted Section 271B penalty, holding delayed TAR filing before assessment during the Covid-19 period constituted reasonable cause under Section 273B.
Telangana HC dismissed as withdrawn writ petitions challenging GST summons under Section 70 after petitioners sought permission to withdraw.
Telangana HC directed the taxpayer to reply to the GST show cause notice and left the challenge to GST on royalty open after adjudication.
