India’s Supreme Court ruled a bank’s 3-year service bond with liquidated damages is valid, not restraint of trade or against public policy.
Raipur ITAT dismisses BPS Infrastructure’s appeal against delayed PF/ESI contribution disallowance, citing 690-day delay and lack of sufficient cause.
Chennai Income Tax Appellate Tribunal clarifies that designated funds and life membership fees for charitable societies are capital receipts, not taxable income.
Supreme Court dismissed the Union of India’s appeal, upholding the Gujarat High Court’s ruling that ‘fusible interlining fabric’ is not under Chapter 59 for GST.
West Bengal AAR clarifies GST on water quality service contracts for Sunanda Environmental, distinguishing pure services from composite supplies and their tax implications.
Calcutta High Court remands GST case due to unconsidered taxpayer reply. Court emphasizes fair hearing, directs fresh adjudication and personal hearing for appellant.
Himachal Pradesh High Court dismisses petition challenging relaxed eligibility for Technical Member (State) in GSTAT, clarifying rules for state and All-India Service officers.
The Supreme Court examines whether its ruling striking down Section 6A of the DSPE Act, which mandated prior approval for CBI probes, applies retrospectively, impacting ongoing cases.
A recent High Court ruling set aside GST tax demand and penalty orders, citing a lack of personal hearing and inadequate notice on the GST portal, emphasizing natural justice principles.
ITAT Kolkata ruled on taxing property received with an unregistered agreement in one FY and sale deed in another, clarifying Section 56(2)(x) applicability.
