M/s SBH Impex sought a CAAR ruling on the customs classification of ‘LED Film’ (Flexible LED Display), arguing for CTH 8531. The final decision is pending.
Uniqlo India sought an advance ruling from CAAR Mumbai on classifying imported knit polyester Lounge Sets as Pyjamas (CTH 6107/6108).
Kerala High Court rules employees cannot claim TDS credit if employer fails to deposit deducted tax; directs IT Dept to act against defaulting employer.
The Competition Commission of India (CCI) is reviewing allegations of abuse of dominance by Alphabet Inc. (Google) following the unilateral termination of Liberty Infospace’s developer account for its HRMS app.
Read the ITAT’s order on the validity of share capital additions under the pre-amendment Section 68 for AY 2012-13. The ruling confirms that the Revenue must conduct thorough inquiries beyond mere non-service of summons to creditors.
CAAR Mumbai ruled that oven-roasted areca nuts with 10–15% moisture content are to be classified as raw under Chapter 8, while roasted cashew, walnut, and pista nuts fall under Chapter 20 as roasted nuts per specific tariff entries.
The Karnataka High Court is hearing a petition from Amazon Development Centre India Private Limited challenging an order rejecting its GST refund claim.
Gujarat High Court rules tax cannot be recovered from employees when employer fails to deposit deducted TDS; directs CBDT to enforce Section 205 compliance.
Kerala High Court rules that Section 54F exemption applies only to new residential construction, not renovation or extension of existing houses.
Delhi High Court holds Section 54F exemption valid even if house construction began before sale of asset, reaffirming liberal interpretation of tax relief.