CESTAT Delhi rules license fee for brewery endorsement is deemed sale of rights, not taxable as immovable property rent, clarifying service tax scope.
CESTAT Delhi has quashed a service tax demand on Balajee Loha Ltd., ruling that weigh bridge facilities are not business support services and double taxation is impermissible.
ITAT Surat rules Section 11 exemption for trusts cannot be denied solely for late Form 10B filing if submitted before the 143(1) order, citing multiple judicial precedents.
Madras High Court remits Udhagamandalam Municipality’s GST case back to the AO for re-examination, after an erroneous filing by a former auditor and unread notices.
The Allahabad High Court has set aside a GST order against Vedika Guest House, ruling that personal hearings are not mere formalities and emphasizing proper notice delivery and due process.
Delhi High Court dismisses Mahavir Metal House’s plea against ITC fraud demand, citing statutory appeal and precedents on jurisdictional limits.
Madras High Court condones 544-day income tax appeal delay for Limras Lottery & Trading Company Pvt Ltd, citing business closure and counsel’s COVID-19 death.
CESTAT Chennai abates customs appeals for Chand Kavar Bhandari, citing appellant’s death and invoking the principle of ‘no taxation of the dead’ as per Supreme Court precedent.
Madras High Court dismisses R. Vijayan’s review petition seeking RTI compensation, finding no apparent error in prior ruling despite claims of delay and false information.
Delhi High Court rules Common Area Maintenance (CAM) charges fall under TDS Section 194C (works contract), dismissing Revenue’s appeal for Section 194-I (rent) in a landmark decision.
