Bombay High Court set aside reopening of Genesys International’s AY 2015-16 tax assessment, ruling it a mere change of opinion and citing full disclosure.
Madras HC rules service tax cannot be levied on SIM cards, recharge coupons, and value-added services, following Supreme Court and Tribunal precedents.
ITAT Kolkata ruled for Salt Lake Sanskritik Sansad, stating late filing of Form 10BB does not deny income tax exemption for charitable trusts.
Orissa High Court condones delay in GST registration cancellation revocation for taxpayer willing to clear all dues, prioritizing revenue interest.
Delhi ITAT confirms Delhi Bureau of Text Books’ educational activity, allowing Section 11 exemption despite surplus from subsidized textbook sales, citing consistent rulings.
The CESTAT Delhi ruled that statements recorded under Section 108 of the Customs Act, 1962, are not valid evidence under Section 138B without proper examination.
Allahabad High Court grants interim relief in a Section 73 GST proceeding, staying coercive action for a petitioner disputing ITC availment due to payment issues.
CESTAT Hyderabad rules products like fatty acid, wax, and gums generated during rice bran oil refining are “waste” and qualify for excise duty exemption.
CESTAT Chennai rules against service tax on reimbursements received by Seamax Shipping India Pvt. Ltd. as a “pure agent,” citing Supreme Court precedent.
Madras High Court condones 58-day delay in SAS Hotels’ tax appeal, citing rectification application pendency, directs 5% additional pre-deposit.
