Chennai CESTAT ruled that services provided directly to travellers for obtaining visas do not fall under taxable Business Auxiliary Service. The Tribunal relied on CBEC circulars and earlier judicial precedents.
The Calcutta High Court considered the petitioner’s request for adjournment of GST enquiry proceedings after he claimed inability to appear due to a leg fracture. The Court sought instructions on whether appearance could be made after 15 days.
ITAT Mumbai held that although foreign commission expenditure was non-genuine and liable for disallowance, amounts already written back and taxed in a subsequent year could not again be taxed through disallowance in earlier years.
ITAT Chennai held that before the 2016 amendment, DSIR approval under Section 35(2AB) related to the in-house R&D facility and not yearly expenditure quantification. The Tribunal upheld full weighted deduction despite partial approval in Form 3CL.
The ITAT Surat remanded a case involving a Rs.30 lakh gift treated as unexplained cash credit under Section 68. The Tribunal allowed the assessee another opportunity to submit bank records and explain the source of the gift.
ITAT Delhi held that a satisfaction note under Section 153C must clearly state how seized material bears on the assessee’s income determination. The Tribunal quashed the assessments after finding the statutory requirement was not properly recorded.
The Andhra Pradesh High Court held that a GST assessment order issued under Section 62 stood automatically withdrawn after the taxpayer filed pending returns with tax, interest, and late fee.
Kolkata ITAT upheld deletion of addition relating to alleged bogus penny stock loss after finding that the assessee had furnished contract notes, demat records, broker statements, and bank documents supporting the transactions.
Mumbai ITAT ruled that transfer of professional fees between branches through journal entries did not attract TDS liability. The Tribunal accepted ICAI records confirming the existence of the Ahmedabad branch.
The Delhi High Court held that consultancy and recruitment support services provided to foreign universities qualify as export of services under GST. The Court ruled that incidental involvement of Indian students does not convert such services into intermediary services.
