Apollo Construction Projects’ service tax dispute with ONGC, GWSSB, and AUDA. CESTAT Ahmedabad sets aside tax demand on road construction services provided to GWSSB and AUDA.
HC held that, when the deposit within the stipulated time period was made, technical glitch being the reason for the non-functioning of the bank’s software would not hold the assessee liable or accountable for non-payment.
ITAT Mumbai held that merely because some person misused the share market to rig certain shares in the share market, adverse view against innocent regular investor is unjustifiable and unsustainable in law.
Delhi High Court held granted bail, in fraudulent claim of ITC under GST, as bail already granted to co-accused and petitioner had no prior criminal antecedents.
CESTAT Delhi held that mere manual segregation of plastic scrap from the rest of the scrap is neither manufacturing nor producing the plastic scrap and hence no central excise duty is chargeable on removal of the same.
ITAT Rajkot held that interest under section 234A and 234B can be levied only up to the date of self-assessment tax paid and not for period beyond that date.
Bombay High Court held that refusal to renew the courier licence registration in international carriage under the Courier Imports and Exports (Clearance) Regulations 1998 without granting an opportunity to explain is unjustified.
ITAT Ahmedabad held that all necessary details and evidences to establish genuineness of the unsecured loans duly furnished by the assessee, accordingly, addition towards the same unsustainable.
Mohd. Abdul Khaliq Vs State of U.P. (Allahabad High Court) The Allahabad High Court recently in Mohd. Abdul Khaliq vs. State of U.P. and Another Application u/s 482 No.1743 of 2021 decided on 14-02-2023 considered the various provisions of the Uttar Pradesh Prevention of Cow Slaughter Act, 1955 Act. The Court explicitly observed for the […]
ITAT Rajkot held that penalty under section 271F of the Income Tax Act not leviable as post search there was delay in providing seized documents. Further, Checking, cross checking and reconciliation of datas was a very lengthy process is also a reasonable cause for non-furnishing of income tax return.
