Penalties under Section 271(1)(c) cannot be imposed based on estimated additions without concrete evidence of concealment or inaccurate particulars of income.
Rajasthan High Court rules on CIT Kota Vs World Wide Stone case, addressing deductions under Sec. 80 IB for activities involving mining, cutting, and polishing.
The GST AAAR Andhra Pradesh ruling confirms that seat covers are accessories under HSN 8708, not ‘seats’ under HSN 9401, maintaining the classification.
Learn about the GST AAAR Andhra Pradesh ruling on the classification of Zuari Farmhub’s Mangala Borosan and Mangala G1 products and their appropriate GST rates.
AAAR found that AIF’s multiple supplies to different recipients could not be categorized as a “Composite Supply” under Section 2(30) of the CGST Act, as the supplies were not bundled naturally or provided to a single recipient.
AAR Odisha confirms GST on supplementary invoices for works contracts executed before 18/07/2022 is 18%, overriding previous 12% rate due to recent amendments.
Explore the Competition Commission of India’s ruling on Gubba Cold Pvt Ltd vs. Vishakapatnam Port Logistics Park Ltd. Key issues, analysis, and conclusion discussed.
AAAR Maharashtra rejects Puranik Builders’ GST rectification request, affirming the need to refund excess GST to customers as per the ruling.
Learn about the GST classification, SAC codes, and tax rates for polymer protective coating services on bridges as per the Re S & G Engineers case in Kerala.
Procedural lapses, such as incorrect pre-deposit payments, can be rectified by refiling the appeal with the correct deposit, ensuring that justice is served on merits rather than dismissed on technical grounds.
