The Income Tax Appellate Tribunal (ITAT) in Ahmedabad has set aside a tax authority’s rejection of a trust’s Section 80G exemption application. The court ruled that mentioning a temple among multiple charitable objects does not automatically make the trust “substantially religious” and directed a review of its actual expenditures.
ITAT Ahmedabad has set aside a tax authority’s rejection of Rajnibhai Kanada Memorial Foundation’s Section 80G tax exemption. The court held that objects related to Indian culture and spirituality, such as teaching music or celebrating festivals, are not substantially religious and that the tax authority must allow the trust to explain its expenditures before denying the exemption.
AAAR Tamil Nadu holds it cannot condone delay beyond 30 days. Kanishk Steel’s appeal on ITC for solar plant dismissed without considering merits.
Rajasthan High Court set aside a customs demand notice, ruling that 14-year delay in adjudication was unreasonable and violated principles of natural justice, citing precedents on need for timely quasi-judicial proceedings.
The Income Tax Appellate Tribunal in Agra has deleted a tax addition against Ankur Rice Industries Pvt. Ltd., ruling that salary payable is a genuine business liability.
GST AAR Kerala clarifies that supplying frozen, pre-packaged chicken to institutional buyers is exempt from GST, while supply to non-institutional buyers is taxed at 5%.
Kerala AAR allows a company to transfer GST credits from a merged entity in another state, ruling that the law permits this despite portal restrictions. The AAR examined whether this interstate transfer of ITC was permissible under the law, given the technical barrier.
In a key ruling, the Kerala Authority for Advance Ruling clarified that demo products are not ‘free samples.’ Manufacturers don’t need to reverse Input Tax Credit, a crucial distinction for businesses.
In a ruling against Maryland Study Abroad Pvt. Ltd., Kerala AAR held that commissions earned from student admissions abroad are intermediary services with place of supply in India, hence taxable under GST
Kerala Authority for Advance Ruling (AAR) has ruled that quit rent or lease rent paid to Kerala Government for land used for agricultural purposes, specifically rubber cultivation, is exempt from GST.
