Supreme Court in Laljibhai Mandalia case upholds tax search, clarifies reasons to believe and limits judicial review over the sufficiency of grounds for raids.
Chandigarh ITAT condones significant appeal delays, allows Punjab Agricultural University’s tax exemption claim under 10(23C)(iiiab) despite counsel’s filing errors.
Chandigarh ITAT allows 80P deduction for Habrol Co-op Society, ruling against disallowance due to a clerical error in tax return. Section 80A(5) not applicable.
Allahabad High Court set aside a GST show cause notice and order against Ajnara Realtech Ltd., citing non-adherence to Section 74’s requirements for fraud or suppression.
Mumbai ITAT dismisses disallowance under Section 14A against Bajaj Capital Ventures, ruling no exempt income means no disallowance for expenses.
Gujarat High Court sets aside assessment reopening for Kapadia Money Changers, finding the tax officer overlooked full details and acted on mere change of opinion.
Gujarat High Court sets aside notice for assessment reopening against Bharatkumar Nihalchand Shah, citing the tax officer’s lack of proper application of mind and year discrepancy.
Maharashtra AAR classifies Cummins’ After Treatment System (ATS) as a motor vehicle part under HSN 8708, not filtering machinery (8421), based on a key functionality test.
Maharashtra AAR has ruled that services by MSETCL for consumers, such as shifting lines or new construction, are taxable supplies subject to 18% GST.
Maharashtra AAR rules on GST for redevelopment projects, clarifying taxability of free units, additional area, amenities, parking, and monetary benefits to society members.
