Construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, could not be exigible to service tax. Once tax was not payable in law, there was no authority for the department to retain such an amount.
Allahabad HC directs GST authorities to avoid overlapping assessments for the same period; State GST barred from reassessing FY 2017-18 already completed.
ITAT Ahmedabad rescinds ex-parte Rs.36L addition u/s 69A, directing reassessment with a chance for the assessee to explain financial records.
SC directs BCI to permit visually challenged students to take the AIBE exam on computers while retaining the option of a scribe for those who prefer it.
NCLAT dismissed Liquidator’s appeal in Rathi Super Steel Ltd case, ruling that seized amount adjusted before CIRP initiation is not an asset of the Corporate Debtor.
Jharkhand High Court allows Input Tax Credit for delayed returns of FY 2017-18, directs refund of penalty and interest under GST law with 6% annual interest.
ITAT Ahmedabad held that disallowance of exemption under section 10(23C)(iiiab) of the Income Tax Act by PCIT in absence of any supporting documents/ materials justifiable. Accordingly, appeal dismissed.
CESTAT Chennai held that the Investigation Report is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending parties by a statutory authority. Thus, investigation report is not appealable order.
Delhi HC directs CBDT to address anomalies in the Vivad Se Vishwas Scheme 2024 raised by a petitioner regarding discriminatory appeal provisions. Details inside.
Orissa HC stays SCN issued by Centre on a GST matter already addressed by state authorities, citing consolidation issues and legal provisions.
