It is settled that once CA certificate is produced and in absence of any allegation of fraud or collusion, such certificate is sufficient to grant SAD refund claim. Refund should not be denied merely on technical violations.
The Supreme Court ruled that a Hindu female must have both possession and acquisition to claim full ownership of undivided joint family property. Read the detailed analysis.
Explore the ITAT Mumbai’s decision on payments to retiring partners by Deloitte Haskins and Sells LLP. Understand why it’s not considered income under tax law.
Madras High Court quashes GST demand against Tvl. Urayur Cotton Company due to failure to consider the petitioner’s reply on circular trading and reverse charge mechanism.
Explore ITAT Mumbai’s verdict granting deduction under Section 80P(2)(d) to Grand Paradi Co-op Housing Society, clarifying co-op banks as cooperative societies in banking business.
Learn about the Orissa High Court’s ruling allowing GSTR-1 amendment after the due date for M/s. Chintamaniswar Constructions Pvt. Ltd. Details on rectification process and implications.
Court clarified that an Advance Ruling is only binding on the applicant and jurisdiction that issued it, not on third-party taxpayers or other jurisdictions.
Madras High Court rules that appeals cannot be dismissed for procedural lapses, emphasizing timely filing. Key case: Indian Potash Ltd. v. Deputy Commissioner (ST).
Explore the DGAP report on GST rate reduction impact on movie ticket prices, alleged profiteering by the respondent, detailed investigation findings, and conclusions under CGST Act, 2017.
Explore the Kerala High Court ruling on luxury tax applicability to services at Ayurveda Centre, Beauty Parlor, and Convention Centre within hotels. Detailed analysis and implications.
