The Gujarat High Court rules on appeal timing related to GSTN, stating that failure to upload the order copy cannot prevent a time-barred appeal.
Insights into the Supreme Court ruling on imposition of interest and penalty on customs duty, CVD, in Union of India & Ors. vs Mahindra and Mahindra Ltd.
In present facts of the case, while relying upon the Judgment of Supreme Court it was held that auction purchaser could not be held to be a ‘consumer’ and the lower for a do not have Jurisdiction to entertain issues pertaining to auction.
Analysis of Calcutta High Court’s direction to Sunshine Enterprise regarding execution of Government contracts without updating Schedule of Rates (SOR) for GST.
CESTAT Kolkata grants relief to Tata Motors, quashing denial of CENVAT credit on excise duty due to genuine disclosure of transporters’ copy of invoice.
In Pawan Kumar Agarwal vs CIT case, ITAT Kolkata rules that concessional tax rate under section 115E is not applicable when money is deposited in Indian rupees, not foreign exchange.
ITAT clarifies: Section 80G recognition needs Trust’s 12AB registration. Unregistered trusts ineligible for 80G recognition.
ITAT held that entries in the books of accounts do not dictate tax treatment. As long as expenses were allowable under relevant sections of Income Tax Act, appellant was entitled to claim them.
Analysis of the ITAT Delhi order in Radial International vs DCIT case. ITAT directs AO to re-examine PF payment disallowance due to holiday on the due date.
Analysis of ITAT Ahmedabad’s decision in Mansha Textiles vs ITO case. ITAT allows interest deduction u/s 24(b) when income is receivable and approved.
