n Legal Initiative For Forest And Environment (LIFE Trust) Vs PCIT (ITAT Delhi), the stay application was denied as the test for irreparable loss was not met.
In Topaz Service Corporation Vs Commissioner of CGST (CESTAT Delhi), it was ruled that Erection, Commissioning and Installation Services should only tax pure service contracts, excluding composite contracts with goods.
ITAT Ahmedabad held that merely making a claim that is not sustainable does not amount to furnishing inaccurate particulars of income. Accordingly, penalty u/s. 271(1)(c) of the Income Tax Act not justified.
Bombay High Court held that amount paid towards community services and social welfare under Memorandum of Settlement under the Industrial Dispute Act is allowable as business expenditure.
ITAT Chennai held that construction of new dwelling unit on first floor is eligible for deduction under section 54F of the Income Tax Act as construction was done within stipulated time limit.
Sri Avantika Contractors (I) Limited. Vs Appellate Authority for Advance Ruling (GST) and others. (Telangana High Court) Telangana High Court held that consideration received towards ‘works contract service of construction’ which was completely executed outside the territory of India is outside the purview of GST. Accordingly, GST not leviable. Facts- The Government of India (GoI) […]
Delhi HC reduces pre-deposit requirement for Shubh Impexs appeal in customs duty dispute over imported goods classification.
Bombay HC upholds priority of Janaseva Sahakari Bank’s secured interest over Sales Tax Dept’s claims, setting aside the mutation entry in land records.
ITAT Mumbai grants relief to Tarun Mohan Jani, ruling that property valuation difference within 10% tolerance limit doesn’t warrant addition under Section 56(2)(x).
Delhi High Court quashes reassessment notices for AYs 2013-14 and 2014-15, citing procedural lapses and lack of valid grounds under Section 148.
