The Supreme Court affirmed that GST authorities cannot determine the eligibility of Input Tax Credit during refund proceedings, upholding a Delhi High Court ruling.
The Supreme Court affirmed that services provided by Indian entities to foreign universities for student admissions are considered “export of services” and are eligible for an IGST refund.
Pune ITAT deletes disallowance of cash-based remuneration to partners and salaries to employees, finding no legal bar or evidence of inflated expenses.
ITAT Delhi sets aside an order against Credulity Solutions, citing a violation of natural justice after the CIT(A) failed to consider uploaded documents.
Supreme Court reviews CESTAT order in Suresh Kumar & Co. Impex case, emphasizing that electronic evidence compliance under Section 138C(4) can be satisfied through signed records and statements.
ITAT Panaji held that, in order to verify violation provisions of section 18(1) of the Karnataka Cooperative Societies (Amendment)Act 2014, AO is directed to verify list of all members of society and examine whether associate members exceeds 15% of total membership or not.
NCLT Delhi allowed liquidation of V.S. Matrix Pvt. Ltd. after CIRP expiry under Section 33(1)(a) of IBC. Resolution Professional’s extension application was dismissed.
Delay in appeal filing condoned due to portal issues & festivals. ITAT remands contract work JV’s case for fresh examination of books and income estimation.
The Rajasthan High Court in Krishan Gopal Gupta vs PCIT has ruled that a notice under Section 148 of the Income Tax Act is invalid if issued by a Jurisdictional Assessing Officer, reaffirming its earlier judgments on the matter.
Rajasthan High Court held CBIC Circular limiting GST refund claims post 18.07.2022 as arbitrary and violative of Article 14, upholding refund rights under Section 54.
