Orissa High Court has stayed the demand of GST in a case where the Second Appellate Tribunal has not been constituted. The petitioner challenges the 1st appellate order.
ITAT allowed internet expenses and labour charges as business expenses and further held that Section 115BBE not applicable to expenses adequately explained during assessment
CESTAT Mumbai upheld the quashing of customs duty liability on the import of a barge, Aqua Float 300′, citing irregular value addition of equipment on board. The appeal focused on whether equipment should be charged separately, but the tribunal rejected the claim.
ITAT Mumbai rules that penalty under section 271(1)(c) of the Income Tax Act is not leviable on estimated additions. The decision is based on the principle established in previous judgments.
Explore an analysis of ITAT’s ruling against Timely Commercial P. Ltd for its failure to explain large share premium received, upholding an addition.
CESTAT Ahmedabad upholds the addition of service tax on services provided to shipping lines, classifying them under the category of steamer agent as per Section 65(100) of the Finance Act.
ITAT Mumbai allows the claim of deduction u/s. 80JJAA for the assessment year 2020-21, as the taxpayer had filed the original return of income on time. The claim was initially denied due to an error in categorizing the revised return as an original return.
In a significant ruling, CESTAT Ahmedabad held that construction of residential complexes for non-commercial organizations like Gujarat State Police Housing Corporation is exempt from service tax.
The Meghalaya High Court upholds the right of the assessee to claim interest on the refund of a deposit made ‘under protest’ during an investigation, despite the absence of a specific provision in Section 11B of the Central Excise Act, 1944.
CESTAT Ahmedabad has ruled that construction of residential complexes for Gujarat State Police Housing Corporation is not liable for service tax. The impugned order is set aside.
