CAAR Mumbai ruling: ‘Sanceler EM-2’, a rubber accelerator, is classified under HS Code 3812 1000, not 3808 9230, based on its composition and use.
CAAR Mumbai rules on the applicability of Anti-Dumping Duty on laser sources under Notification No. 15/2023-Customs. Key details and implications explained.
AAR Odisha rules that Essel Mining’s transfer of buildings to OMCL is subject to GST, rejecting the claim of exemption as a sale of building under CGST Act.
GST AAR Odisha dismissed an application on the applicability of GST on stamp duty and registration fees, ruling it non-maintainable under Section 98(2) of the CGST Act.
Delhi High Court sets aside the order denying Input Tax Credit under CGST Act, remands case for reconsideration in light of Finance Act 2024 amendments.
Since there was no failure on the part of assessee to fully and truthfully disclose material facts therefore, assessment under sections 147-148 was not valid as the specific provisions of Section 153C were deemed to take precedence over the general provisions of Section 147.
Allahabad High Court orders no coercive action against Solvi Enterprises; Deputy Commissioner to explain recovery notices to multiple banks.
ITAT Delhi rules Coursera’s income from Indian customers not taxable as Fees for Technical Services (FTS) under India-USA DTAA. A key decision for online platforms.
Assessee, an individual and a resident of UAE, had transactions with Indian citizens, who were subject to search operation and whose assessments were centralized with the Central Circle at New Delhi.
Allahabad High Court stays GST demand on mining royalties, pending review. Case linked to SLP before Supreme Court.
