ITAT Ahmedabad held that agreement for transfer of operations, management and movable assets didn’t violated the purpose of charity and hence exemption under section 11 and 12 of the Income Tax Act duly available.
ITAT Chandigarh dismisses an appeal after the assessee opts for the Direct Tax Vivad Se Vishwas (DTVSV) Scheme 2024, with conditions for revival if needed.
Bombay High Court quashes GST levy on leasehold rights and remands the matter for reconsideration, instructing authorities to consider Gujarat HC ruling.
Punjab and Haryana HC remands GST case involving SBS Schooling, citing the Supreme Court’s functionality test for Section 17(5)(d) of the CGST Act.
NCLAT rules that appeals under Section 61 of IBC are invalid after corporate debtor dissolution. Explore the judgment on corporate insolvency proceedings.
The Settlement Commission held that the rectification of errors under Section 154 was confined to arithmetical or clerical errors and assessee’s application was beyond the scope of the Section 154.
Delhi HC quashed a ₹17 crore GST credit denial, remanding ISD credit issue for reevaluation in light of retrospective amendments to Section 140(7) of CGST Act.
Delhi High Court stays operation of a GST order under Section 73 due to alleged duplication in tax claims for April 2018-March 2019. Next hearing: March 2025.
CESTAT found that Skipper Ltd. had fulfilled its obligations as verified by DGFT and Customs authorities, which had released performance bond. Judgment reiterated that once export obligation is certified as complete, customs authorities cannot demand duty or penalties unless DGFT challenges the EODC.
Madras High Court sets aside GST assessment order in Tvl. Jayam Sai Concrete Works case due to improper notice service. Learn about the ruling and its implications.
