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Judiciary

GST leviable on purchase of residential flat when part amount paid prior to completion certificate

April 7, 2025 186 Views 0 comment Print

Petitioner in response had made a representation informing the respondent-BDA that, what was offered to him was a full completed apartment and there was no pre-construction agreement between the petitioner and respondent-BDA.

Delays & Non-Compliance Before Lower Authorities Warrant Sympathetic View: ITAT Pune

April 7, 2025 207 Views 0 comment Print

ITAT Pune remands Gourishankar Education Society appeals due to delays and management issues, allowing re-examination of quantum and penalty cases.

Adjustment of Tax Refund Against Demand Unjustified Due to Stay on Coercive Action

April 7, 2025 99 Views 0 comment Print

Delhi High Court held that adjustment of refund against outstanding demand not justified on account of an order interdicting coercive action for recovery of dues. Accordingly, petition is allowed and refund amount is directed to be paid.

No Late Fee Under Section 234E for TDS Returns Filed Before 01.06.2015: ITAT Pune

April 7, 2025 384 Views 0 comment Print

ITAT Pune rules late fee under Section 234E not applicable for TDS returns filed before 01.06.2015, allowing Dr. Khanade Hospital’s appeal for AY 2013-14.

Addition merely based on dumb documents/ loose paper not tenable: ITAT Nagpur

April 7, 2025 156 Views 0 comment Print

ITAT Nagpur held that addition made on the basis of dumb documents, loose paper containing scribbling, rough/vague noting’s in the absence of any corroborative material is not tenable in law. Thus, appeal of revenue dismissed.

Unexplained Loans from Suspected Shell Entities Taxable as Income: ITAT Ahmedabad

April 7, 2025 732 Views 0 comment Print

ITAT Ahmedabad dismisses appeal in Pavankumar M Sanghvi Vs ITO. Unexplained unsecured loans from shell entities treated as income. Interest deduction disallowed.

No customs duty demand as SAD Exemption was applicable on De-Bonding

April 7, 2025 126 Views 0 comment Print

While at the time of debonding, the value of raw material cleared had to be valued at the time of importation, and the rate of duty was the effective rate of duty leviable on the imported goods at the time of debonding.

Section 124 Deals with Territorial Jurisdiction, Not Core Jurisdictional Conditions of Section 153C: Bombay HC

April 7, 2025 249 Views 0 comment Print

Bombay High Court permits challenge to 153C jurisdiction, ruling cross-objections not required to support favorable order.

Section 68 Addition Unjustified as Loan Genuineness, Lender Capacity & Transaction Proven: Gujarat HC

April 7, 2025 333 Views 0 comment Print

Gujarat High Court dismisses appeal, upholds addition of unexplained cash credit under Section 68, citing lack of genuine transactions.

Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel

April 7, 2025 522 Views 0 comment Print

Jharkhand HC orders Rs 1.23 Cr GST Cess ITC refund to Tata Steel for exports, quashing rejection based on extraneous grounds. Cites rules & circulars.

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