CESTAT quashes duty demand on Vodafone Idea’s imported telecom equipment, favoring classification under CTI 8517 70 90 over CTI 8517 62 90.
Karnataka High Court rules that transporters under GST law are not mandated to follow a specific route map. Read the detailed analysis of the Transways India Transport case.
Andhra Pradesh High Court grants anticipatory bail in a GST ITC fraud case, emphasizing that mere apprehension of evidence tampering isn’t grounds to refuse bail.
CESTAT Allahabad rules that screening films in multiplexes is not a Business Support Service, quashing service tax demand on PVS Multiplex India Pvt. Ltd.
Himachal Pradesh High Court quashes reassessment notice for J.B.J. Perfumes Pvt. Ltd. based on ‘Change of Opinion’. Learn about the case and court’s decision.
ITAT Ahmedabad rules improper service of notice due to incorrect email address in the case of LMP Motors Pvt. Ltd Vs ACIT, highlighting procedural lapses and fairness.
For income to be taxable under FTS, there must be a direct enablement or transfer of skills or knowledge, which mere advisory or consultancy services might not fulfill unless such services are directly connected with a PE.
ITAT Mumbai rules on DCIT vs Gem and Jewellery Export Promotion Council case, clarifying exhibition activities are not trade and commerce under Section 2(15) of the IT Act.
Gujarat High Court dismisses Revenue’s appeal in CIT Vs Joshi Technologies, allowing additional depreciation on oil wells u/s 32(1)(iia) of Income Tax Act.
Despite submitting replies in February 2024, the petitioner was unable to participate in the personal hearing due to the closure of their shop caused by metro rail construction in the vicinity. This inability to attend the hearing led to the rejection of their reply as they did not provide the necessary profit and loss account and stock details.
