An ITAT ruling on Aviraldhaani Foundation shows that a trust can be denied charitable registration for having a vague ‘any other activity’ clause, but natural justice must prevail.
An ITAT Pune ruling confirms that domestic companies cannot use DTAAs to reduce Dividend Distribution Tax (DDT) under Section 115-O, as the tax is a levy on the company, not the shareholder.
Delhi High Court directs GST department to process registration cancellation requests within four weeks, preventing indefinite delays for closed businesses.
Supreme Court rules telecommunication towers are movable property, allowing input tax credit (ITC) under CGST Act, dismissing revenue’s appeal against Delhi High Court’s decision.
Supreme Court upheld Delhi HC’s decision in DRI vs Pushpa Tolani, ruling jewellery carried by tourists as personal effects under Baggage Rules, 1998, not liable for duty.
DRAT Chennai held that measures taken under SARFAESI Act for sale of property is not in accordance with also since affixture of the impugned sale notice was not proved by the appellant bank and valuation of the property was not properly done.
Notice issued by a non-jurisdictional AO was invalid rendering the addition under Section 69A void ab initio. It directly impacted the validity of the assessment under Section 69A, leading to the complete annulment of the additions.
Madras High Court held that matter of leviability of 2% TDS on reimbursable expenses in case of Customs House Agent [CHA] is remanded back since assessee failed to produce supporting documentary evidence.
The Calcutta High Court sets aside a 100% GST penalty, ruling that a stock transfer with proper documentation but without a registered “additional place of business” does not warrant a penalty.
There was no reason to interfere with the order of the Commissioner enhancing the value of the touch media device by including the value of the licence software imported subsequently and confirmed the differential duty demanded with interest and imposition of penalty.
