HC allowed petition filed by assessee to seek reimbursement of additional tax liability on implementation of GST law for contracts and work orders which had been executed before GST regime.
Calcutta High Court held that Income Tax authorities can initiate afresh proceedings if the previous proceeding were invalid as per law.
CESTAT held that transportation charges collected by way of issuing additional invoice cannot be included in the assessable value of goods for levying excise duty.
ITAT Held that, only 10% of the purchase would be added to the Appellant’s income in case where the Appellant was unable to prove the supplier’s identity. Further remanded back the matter for verification.
HC held that, payment of tax made during the conduct of search cannot be considered as voluntary payment of tax. Further directed the Revenue Department to refund the amount deposited by the assessee along with the interest.
Supreme Court in JCIT v. M/s. Chambal Fertilizers & Chemicals Limited held that the term tax under Section 40(a)(ii) of the Income Tax Act, 1961 should also include cess.
CESTAT held that, the refund cannot be denied on the ground of double benefit to Appellant due to non-transfer of unutilized CENVAT credit. Further, interest was allowed under Section 11BB of Central Excise Act, 1944 for delay of refund.
Affiliation provided by Kota University to its constituent colleges for imparting education is a supply and taxable under GST. Amount collected by way of affiliation fees is not exempted vide SI.No. 66 Notification No.12/2017-CT (Rate) dated 28.06.2017 as amended.
Delhi High Court in the case of Usha Rani Girdhar v. ITO held that Assessing officer cannot add primary allegation in Notice by issuing Supplementary Notice.
AAR ruled that providing the right to use of car parking space along with the sale of apartments doesn’t constitute composite supply. The supply of services for the right to use of parking space would be taxable at 18% GST
