The Madras High Court remanded the case of AKR Academy, challenging the denial of exemption under Section 10(23C) due to an error in filing the income tax return.
Arya Samaj G.K.-II disputes typographical errors and exemptions u/s 11 in their appeal to ITAT Delhi for AY 2014-15. Read the full case analysis here.
ITAT Ahmedabad held that passing of order by CIT(A) without taking into account the submission made by the assessee is not sustainable in law. Accordingly, matter remitted back to the file of CIT(A).
CESTAT Delhi held that import of ‘hCG Pregnancy Rapid Test Strip’ and ‘hCG Pregnancy Rapid Test Cassette’ i.e. pregnancy detection kits based on ‘agglutinating sera’ are eligible for exemption notification. Accordingly, customs duty not leviable on the same.
Calcutta High Court examines the blocking of IGST credit under Rule 86A in Basanta Kumar Shaw’s case due to alleged mismatch in tax records for 2018-2021.
Allahabad High Court rules on Rule 86A of GST for blocking input tax credit. Clarifies scope, purpose, and limits of actions under the rule in RM Dairy case.
This is an Appeal under Section 61 of the Insolvency and Bankruptcy Code, 2016 against the dismissal of the Company Petition by which the Adjudicating Authority has dismissed the Section 7 Petition.
Kerala High Court directed petitioner to prefer an appeal before GST Tribunal within one month of the constitution of GST Tribunal. Accordingly, writ petition disposed of.
CESTAT Mumbai held that invocation of provisions of immediate suspension of Customs Broker License after more than four years of alleged act is not sustainable in law. Accordingly, order of continuation of immediate suspension is set aside.
ITAT Kolkata held that even after acceptance of fact that appellant is an entry provider, onus is on the appellant to prove that transaction was not of appellant but of somebody else’s. Accordingly, matter remanded for re-verification.
