ITAT Kolkata ruled on taxing property received with an unregistered agreement in one FY and sale deed in another, clarifying Section 56(2)(x) applicability.
Delhi ITAT addresses an appeal dismissed due to amalgamation, emphasizing that an existing appeal can continue under the amalgamated entity.
Supreme Court directs amendments to service rules for judicial promotions, including LDCE quotas, minimum qualifying service, and training requirements.
West Bengal AAR rules on GST for rooftop solar plant EPC contracts, classifying them as composite supply and clarifying applicable rates and valuation.
Advance ruling details GST liability for a West Bengal hotel-shopping-multiplex project on leased land, covering construction, maintenance, and land value.
CCI dismissed allegations of anti-competitive practices and abuse of dominant position brought by KSD Zonne Energie LLP against Canara Bank Limited.
CESTAT Ahmedabad held that County of Origin certificate verified by the relevant authority is sufficient proof of origin criteria and hence denial of exemption benefit under Notification No. 99/2011-Cus dated 09.11.2011 not justifiable.
Kolkata ITAT allows assessee’s appeal, ruling that a tax assessment was invalid because the Section 143(2) notice did not comply with mandatory CBDT instructions on format.
The Madras High Court ordered the conditional revival of a GST registration cancelled for non-filing, following precedent set in the Suguna Cutpiece case.
Madras High Court held that reopening of assessment under section 148 of the Income Tax Act not sustainable since assessee has fully and truly disclosed all the material facts. Accordingly, order along with notices are liable to be set aside.