Delhi ITAT addresses an appeal dismissed due to amalgamation, emphasizing that an existing appeal can continue under the amalgamated entity.
Supreme Court directs amendments to service rules for judicial promotions, including LDCE quotas, minimum qualifying service, and training requirements.
West Bengal AAR rules on GST for rooftop solar plant EPC contracts, classifying them as composite supply and clarifying applicable rates and valuation.
Advance ruling details GST liability for a West Bengal hotel-shopping-multiplex project on leased land, covering construction, maintenance, and land value.
Kolkata ITAT allows assessee’s appeal, ruling that a tax assessment was invalid because the Section 143(2) notice did not comply with mandatory CBDT instructions on format.
The Madras High Court ordered the conditional revival of a GST registration cancelled for non-filing, following precedent set in the Suguna Cutpiece case.
The ITAT Delhi has condoned a 350-day delay by the District Magistrate, Budaun, in filing a TCS appeal, citing communication gaps and legal process challenges, remanding the case.
The Rajasthan High Court upheld that penalty proceedings under the Income Tax Act require specific, recorded satisfaction by the AO for the correct section, not general initiation.
ITAT Jaipur partially allows Adworld Communications appeal, reducing income estimation based on prior year’s results after account issues cited.
Delhi High Court sets aside GST demand order against World Art Press, citing SCN visibility issues. Broader challenge to notification validity remains before Supreme Court.
