ITAT Mumbai held that addition towards unexplained investment u/s. 69A/69B relying solely upon unverified excel sheet, loose sheet and uncorroborated statements, has traversed beyond the permissible confines of evidentiary inference. Accordingly, addition is liable to be deleted.
ITAT Indore held that the registered sale-deed would relate back to and have effect from 26.03.2013 falling with previous year 2012-13 relevant to AY 2013-14 and hence the impugned transaction of sale was taxable in AY 2013-14 and not in 2014-15. Accordingly, reopening of assessment for AY 2014-2015 is illegal and unsustainable.
The Authority held that the applicant’s diploma courses form part of a curriculum leading to qualifications recognized by law. Educational services provided to students are exempt from GST.
The ruling holds that interim payments made during the COVID-19 lockdown constitute consideration for manpower services. GST was deemed applicable because the workers were treated as “on duty” under the existing contract, leaving no scope for exemption.
The authority held that transferring development rights in exchange for constructed flats constitutes a taxable supply. GST at 5% applies to the landowner’s share, and valuation must follow notified rules.
The ruling held that conducting recruitment examinations constitutes a taxable supply of services. Application fees collected from candidates are therefore subject to GST.
The authority held that fee receipts were taxable as the applicant failed to establish approval of its partners and courses under NSDC or NCVET. The ruling clarifies that exemptions apply only when statutory evidence is produced.
The ruling held that self-drive rentals do not transfer possession or control and must be classified under SAC 997329. The Authority applied Entry 17(viia), linking the GST rate to that of similar goods.
The authority held that rent paid for residential dwellings taken from unregistered landlords attracts GST under RCM. It further ruled that ITC is not available since the accommodation provided to employees is a non-taxable perquisite.
The authority dismissed the matter after the applicant withdrew its questions on GST applicability to duty-free shop transactions. The ruling concludes with no decision on tax liability due to the withdrawal.
