The ITAT Bangalore held that where incriminating documents relating to an assessee are found during a search conducted on another person, the assessment must be framed under Section 153C and not under Section 143(3).
The ITAT Bangalore held that cash received as part of sale consideration for immovable property does not automatically attract penalty under Section 271D if reasonable cause is established under Section 273B.
The ITAT Bangalore held that penalty under Section 271FAA cannot be imposed mechanically where delay in filing the correction statement of financial transactions (Form 61A) is caused by genuine technical and administrative difficulties.
The ITAT Bangalore held that once an Order Giving Effect (OGE) is passed under section 143(3) r.w.s. 254, the Assessing Officer cannot issue a second order for the same assessment year. The Tribunal declared the second OGE non-est and without jurisdiction, dismissing the Revenue’s appeals.
The Bombay High Court quashed Question No.73 of Circular 21/2020, holding that prosecution unrelated to tax arrear cannot bar settlement under the Vivad se Vishwas Act. The ruling clarifies that exclusion applies only to tax arrears linked to prosecution.
The Madras High Court held that university affiliation, inspection, and related fees are not covered under GST exemption for services relating to admission or examination. The ruling clarifies that affiliation is a distinct taxable activity.
The Telangana High Court quashed rejection remarks under the 2024 scheme, holding that the order was too cryptic and lacked reasons. The matter was remanded for fresh consideration after personal hearing.
The Authority held that aquaculture cannot be equated with agriculture and rejected classification under HSN 8436. Paddle Wheel Aerators were classified under residual HSN 8479, attracting 18% GST.
The Gujarat AAR held that mobilisation advance adjusted against running account bills constitutes consideration under Section 2(31) of the CGST Act. As it is applied toward works contract services, GST becomes payable. The ruling clarifies that such advances cannot be treated as mere loans to avoid tax liability.
Gujarat AAR held that ice cream manufactured outside retail outlets and sold over the counter qualifies as supply of goods, not restaurant service. Classification depends on manner of supply.
