Chhattisgarh High Court held that diesel even though being provided free of cost by the service recipient to GTA service provider has to be added to the value for the purpose of GST.
Delhi High Court held that the taxing authorities would be bound by the view already taken and it would in any case be impermissible for them to take contrarian views with respect to an identical set of facts. Accordingly, refund granted in earlier occasions has to be granted currently as based on identical set of facts.
CESTAT Kolkata held that the imported assemblies, sub-assemblies, components, sub-components under EPCG are held as allowed as spares under the Foreign Trade Policy at Para 9.57.
ITAT Mumbai held that once only comparable as chosen by DRP fails, then same loses the comparability for determining the ALP.
CESTAT Chennai held that Armour Panels and Stretcher Assembly which are parts of helicopters are eligible for exemption based on exemption certificate issued in terms of Notification No. 63/1995-CE dated 16.03.1995.
ITAT Delhi held that availment of web hosting services do not constitute royalty or FTS and hence payments made thereof for such services are not chargeable to tax in India. Accordingly, TDS not deductible on the same.
Delhi High Court held that disallowance under section 80M of the Income Tax Act to the extent of divided distributed to the shareholders unsustainable in law. Accordingly, disallowance rightly deleted by CIT(A).
Delhi High Court held that as revenue has failed to lodge the claim with the Resolution Professional, they cannot enforce the impugned orders and notices, given the binding nature of approved Resolution Plan.
CESTAT Chandigarh held that penalty u/s. 112 not imposable as goods are not held liable for confiscation. Further, penalty cannot be imposed on EOUs for failure to achieve positive NFE.
CESTAT Bangalore held that without any such evidences based on the examination report of live consignment, one cannot extrapolate the same to the past consignments. Accordingly, demand for all the past consignments set aside.
