Supreme Court held that services provided by the educational institutions IIT, Patna and NIT, Rourkela to the Government/ local authorities/ governmental authorities are eligible for exemption from service tax.
ITAT Delhi restores a case involving Golden Traders vs. ITO due to the assessee’s failure to compile data during the COVID-19 pandemic, challenging an addition under Section 69B.
Kerala High Court’s directive to the IT Commissioner regarding recovery proceedings and an appeal filed by Peroorkada Service Co-Operative Bank Ltd under Section 80P of the Income Tax Act.
The Supreme Court of India allows Kaushal Export to seek urgent interim relief for confiscated perishable goods under the GST Act and directs the Rajasthan High Court to consider the matter.
Delhi High Court’s landmark judgment in CIT vs. Deloitte Touché Tohmastu clarifies mutuality doctrine, impacting taxation of entities. Analysis of key principles and implications.
ITAT Mumbai held that addition under section 69C of the Income Tax Act treating share transactions as bogus merely on the basis of statement of the broker is unsustainable and bad-in-law.
Delhi High Court held that the renovation and refurbishment of the rooms, including washrooms and other facilities in the hotel which only improves efficiency of source of profit/income are revenue expenditure.
ITAT Mumbai held that the Leave & License Fee is assessable under the head “Profits & Gains of Business” and not under “Income from House Property”.
CESTAT Chennai directs re-adjudication in eShakti.com’s case concerning eligibility for refund/rebate under Notification No. 41/2012-S.T. Detailed analysis and implications.
Delhi High Court invalidates final assessment order due to failure to pass a draft assessment order in Sinogas Management PTE LTD vs. DCIT case.
