The Tribunal held that different floors of the same building constitute one residential house. Deduction under Section 54 cannot be denied on the ground of structural division.
The tribunal held that proportionate reversal of credit for trading is sufficient compliance. It ruled that full reversal under Rule 6(3A) is not mandatory.
The court set aside denial of ITC refund based on intermediary classification without proper examination. It remanded the matter for fresh adjudication considering agreements and legal precedents.
The court stayed FIR proceedings for non-payment of VAT dues due to significant delay in filing. It held that delayed criminal action weakens prosecution and cannot be sustained mechanically.
The Supreme Court upheld that Section 206C(1C) applies only to lawful mining arrangements involving lease or licence. It ruled that compounding fees from illegal mining are not subject to TCS.
The High Court held that Section 206C(1C) applies only to lawful mining arrangements involving lease or licence. It ruled that compounding fees from illegal mining are outside its scope and not subject to TCS.
The tribunal held that gains from sale of shares did not fall under Article 14(4). It ruled that Article 14(6) applies, making gains taxable only in the country of residence. The decision clarifies DTAA interpretation.
The court declined to hear the GST dispute as an appeal remedy existed. It held that pre-deposit requirements cannot justify bypassing statutory remedies.
The tribunal held that sale through regional offices does not amount to trading. It found that the goods were manufactured and duty was paid. The ruling clarifies distinction between manufacturing and trading.
The case addressed increased ITC benefits post-GST without corresponding price reduction. The tribunal ruled this violated Section 171, mandating refund, interest at 18%, and potential penalty.
