ITAT Bangalore rules that delivery and warranty expenses, being post-sales activities, do not form part of Amazon India’s Advertising, Marketing & Promotion expenditure.
Bombay High Court rules procedural deficiencies in filing appeals cannot invalidate claims filed within limitation, ensuring justice in CGST refund cases.
Explore the Delhi High Court’s judgment in Thales India Private Limited vs Commissioner of CGST. Learn about the appeal, order-in-original, and the remittance of the matter for reconsideration.
Interest Applies to Delayed Refunds on All Deposits, Including Redemption Fines and Penalties, When Refundable – Section 27-A of Customs Act,
Guwahati High Court rules against parallel proceedings for the same period under CGST and SGST Acts, emphasizing legal clarity. Read the full analysis.
Delhi High Court overturns retrospective GST cancellation for Rane Brake Lining Limited, highlighting procedural flaws. Read the full analysis here.
NCLAT upholds the rejection of a late claim submitted after CoC’s approval of a resolution plan, emphasizing timely submission in insolvency proceedings.
Supreme Court ruling on TDS under S.194-H: Business transactions where assessee isn’t responsible for payment do not attract TDS. Key insights explained.
Kerala High Court dismisses petition against blocking of ITC based on forged invoices, affirming Rule 86A’s conditions under GST Rules, 2017.
Gloster Cables claims ownership of the GLOSTER trademark in a dispute with Fort Gloster during insolvency proceedings. Learn about the arguments on jurisdiction, assignment validity, and the impact of the BIFR order.
