There is no cavil that an addition can made on the basis of documents, which are found during the course of Search and Seizure operations if on appreciation, it is found that the said documents have a bearing on the income of the Assessee.
ITAT Delhi held that income earned by GoDaddy.com from providing domain name registration services to Indian Customers is not taxable in India. Further, income from provision of non-domain service fall outside ambit of Fee for Technical Services and hence not taxable.
ITAT Bangalore rejected Jurimatrix Services’ appeal citing a 596-day delay and no grievance against a Section 263 order, highlighting the need for timely and forum-appropriate appeals.
Delhi High Court rules against arbitrary retrospective GST cancellation for Bangalore Sales Corporation, citing procedural delays and lack of justification.
Bombay High Court held that revocation of courier licence justified on account of non-compliance with the obligations under Regulations 13(a), 13(i), and 13(g) of the Courier Imports And Exports (Clearance) Regulations, 1998. Accordingly, writ petition dismissed.
Aggrieved by CIT(A)’s order, Revenue filed an appeal before ITAT. Revenue argued that AO’s disallowances were justified, particularly the allocation of interest to joint venture accounts and the disallowance of management and land development expenses due to insufficient evidence.
Kerala High Court held that GST notice issued via WhatsApp is not a valid mode of service of notice as contemplated under Section 169 of the Central Goods and Services Tax Act, 2017. Accordingly, appeal allowed and matter restored back to competent authority for fresh consideration.
Gujarat High Court held that GST orders uploaded on GST portal cannot be unsigned as upload on GST portal is not possible without signature. Accordingly, writ petition is dismissed as being devoid of merit.
CESTAT Delhi rules chilling, pasteurizing, and packing milk constitutes ‘manufacture’ under Central Excise Tariff Act, exempting it from Business Auxiliary Service tax.
Gujarat High Court dismisses plea challenging GST interest advisory, clarifying new Rule 142B requires intimation before recovery under Section 79.
