The case examines GST applicability on notice pay deductions from employees leaving without serving notice. It concludes that such recoveries are compensatory in nature and not consideration for any service, hence not taxable. The ruling relies on CBIC clarification to settle the issue.
No Ruling on ITC on on purchase of commercial property against the leasing income from the said property After Applicant Withdraws Plea: AAR Maharashtra
The authority allowed withdrawal of a GST advance ruling application before deciding on tax rate and classification. The case highlights that no ruling is issued when an application is withdrawn unconditionally.c
The Authority disposed of the application after the applicant withdrew it unconditionally. No ruling was given on GST exemption for services to a municipal authority.
The applicant withdrew its GST advance ruling request on key real estate issues before a ruling could be made. The authority accepted the withdrawal and issued no findings on taxability.
The authority allowed withdrawal of an advance ruling application upon the applicant’s request. The case was closed without examining classification merits.
The applicant sought clarity on GST classification of LadduBars but later withdrew the application. The authority accepted the withdrawal and issued no findings on classification or tax rate.
AAR held that flats given free to society members are not truly free but exchanged for development rights. Such transactions qualify as supply under GST and attract tax accordingly.
ITAT held that CSR contributions can qualify for deduction under Section 80G if conditions are met. The ruling clarifies that there is no blanket prohibition on such claims under the law.
ITAT held that revision under Section 263 cannot be invoked when the Assessing Officer has already examined the issue. The ruling emphasizes that mere disagreement with enquiry results does not justify revision.
