Surat ITAT partly allows Jayeshbhai Chovatiya’s appeal against unexplained bank credits addition and upholds part of AO’s assessment.
ITAT Ahmedabad quashes ₹4 crore addition against Amitsingh Bhadoriya as AO relied on a bank account not admitted by the taxpayer.
Huawei Telecommunications (India) withdraws its ITAT appeals after choosing the Direct Tax Vivad se Vishwas Scheme, 2024.
CESTAT Chennai held that demand for IGST on ‘lithium-ion batteries’ at the rate of 18%, however, demand for interest set aside since section 3(12) of the Customs Tariff Act incorporated interest only with effect from 16.08.2024.
CESTAT Delhi rules penalty amounts for contract breaches are not ‘services’ under Finance Act, thus not liable to service tax.
Kerala High Court dismissed a tax appeal for non-compliance with pre-deposit requirements under Section 35F of the Central Excise Act.
CESTAT held refund claims by Cerner Healthcare valid as original claims were timely and additional documents can’t be treated as fresh claims.
Karnataka High Court held that entertainment tax and service tax are independent of each other. Thus, for the purpose of levy of entertainment tax, the ‘amount received or receivable’ cannot include service tax component.
Maharashtra AAR clarifies GST implications on GM India’s asset transfer, deeming leasehold rights assignment as taxable services and plant machinery as taxable goods.
Maharashtra AAR rules new promoter bound by previous GST option (12% with ITC) for ongoing project, rejecting 5% without ITC. Project-based option.
