Odisha AAR rules on GST for Shreyans Logistics’ vehicle leasing and logistics management, classifying it under SAC 997319 with an 18% tax rate.
Allahabad High Court overturns GST registration cancellation for lack of reasoned order, citing Article 14 violation and directing fresh adjudication.
Delhi HC ruled in Sahara India Life Insurance Co. case that Section 271(1)(c) penalty is invalid if notice fails to specify whether it pertains to income concealment or inaccurate particulars.
Calcutta High Court orders ADM and AEO to reconsider Pinki Construction’s GST reimbursement for post-July 2017 works contracts based on notification.
An assessee’s appeal against a 2018-19 tax assessment regarding unexplained receipts from a foreign loan repayment. This case details the arguments, evidence presented, and the final decision.
Calcutta High Court directs WBSRDA to re-examine GST reimbursement for Pinki Construction’s post-July 2017 works contracts, clarifying notification applicability.
A writ petition challenging a rejected appeal due to a 285-day delay is reviewed. The court condones the delay, setting aside the rejection order, subject to an additional tax payment.
AO held that assessee had made repayment of the loan to M/s. Tata Finance Corporation in that financial year to the extent of Rs. 6,71,939 in cash against the loan taken for commercial vehicle.
The company had sought a NIL tax deduction certificate under Section 195, arguing that the payments did not constitute royalty either under domestic tax law or the DTAA, and that Intelsat had no permanent establishment (PE) in India.
Sikkim High Court sets aside tax authority’s order, allowing SICPA India Pvt. Ltd. to claim refund of unutilized Input Tax Credit upon business discontinuation.
