ITAT Mumbai remitted matter of taxability of industrial promotion subsidy back to CIT(A) for de novo meritorious adjudication as details and documents demanded thereon were not furnished by the assessee.
The Calcutta High Court dismissed a revision application by the state against a GST appellate order, ruling that the authorities cannot expand the scope of the original show-cause notice.
The ITAT Amritsar bench remanded a tax appeal to the CIT(A), directing the authority to reconsider condoning a 257-day delay after the assessee was not given a proper hearing.
WBAAR rules PVC raincoats classified under HSN 392620 as apparel, taxable at 9% CGST + 9% SGST under Schedule III of GST Notification 1/2017.
Discover the West Bengal AAR’s ruling on GST rates for hotel meal plans and restaurant services, clarifying composite supply and the definition of ‘specified premises.
AAR West Bengal rules that hotel services provided to RBI staff are taxable at 12% GST, classifying the supply as hotel accommodation, not property rental.
The ITAT Ahmedabad remands a tax case, directing the AO to verify the genuineness of purchases by examining GST records and supplier bank accounts.
The Patna High Court granted bail to an accused in a PMLA case, ruling that the rigors of Section 45 should be balanced with Article 21’s right to liberty, especially when predicate FIRs have been quashed or stalled.
ITAT Bangalore set aside a tax appeal after NFAC dismissed it without reviewing the taxpayer’s submissions. The case involves the rejection of books and a profit estimation.
ITAT Bangalore rules that the genuineness of a charitable trust’s activities, not the amount of its expenditure, determines its eligibility for tax registrations.
