ITAT Indore held that there is no authority to deny exemption u/s. 10(23C)(vi) for non-filing return since 20th Proviso to section 10(23C) denying exemption for non-filing return u/s. 139(4C) came to statue from AY 2023-2024 only.
Department replied on 29 November 2018, and assessee kept following up for the refund with interest. But no further response came. Revenue rejected the refund, saying the 2018 reply was not a valid order under the Act.
NCLT can also exercise inherent jurisdiction under Rule 11 in a case where NCLT is of the view that copy of the order need to be forwarded to the relevant statutory authorities, it can forward the copy for doing needful.
ITAT Ahmedabad held that issue of applicability of section 115JB to National Dairy Development Board is debatable and not a mistake apparent from record hence rectification order passed is beyond the scope of section 154 of the Income Tax Act.
Maharashtra AAR classifies Cummins’ After Treatment System (ATS) as a motor vehicle part under HSN 8708, not filtering machinery (8421), based on a key functionality test.
Maharashtra AAR has ruled that services by MSETCL for consumers, such as shifting lines or new construction, are taxable supplies subject to 18% GST.
Maharashtra AAR rules on GST for redevelopment projects, clarifying taxability of free units, additional area, amenities, parking, and monetary benefits to society members.
The Maharashtra AAR examines whether Raymond Limited’s “Aspirational Project” qualifies for 12% GST with ITC, analyzing “ongoing project” and “affordable housing” definitions.
Maharashtra AAR rules PPD India cannot claim ITC on imported clinical trial drugs and related services due to free sample distribution to hospitals.
Maharashtra AAR denies late ITC claim on a Bill of Entry, ruling Section 16(4) time limit applies. Know the implications for importers and judicial precedents.
