NCLAT’s decision to end the CIRP against Bhagwandas R. Bhattad, following their complete payment of the principal amount and interest
CESTAT Chandigarh overturns dismissal of Johnsons Controls-Hitachi’s appeal by Commissioner of CGST on limitation grounds, citing lack of evidence for order passed and served date being the same.
Delhi High Court quashes the penalty order issued under Black Money Act, citing the department’s failure to consider assessee’s email.
ITAT Delhi held that imposition of penalty under section 271B of the Income Tax Act unsustainable as reasonable cause shown for non-submission of audit report.
ITAT Chennai held that as per the provisions of Sec.199(3) of the Act r.w.r.37BA(1) of the Income Tax Rules, 1962, credit for TDS shall be given for assessment year for which such income is assessable.
ITAT Kolkata held that in case where search has not been conducted upon the assessee, then penalty under section 271AAB of the Income Tax Act cannot be imposed.
CESTAT Mumbai held that as appellant had not outsourced services to the overseas entity, it cannot be said that services provided by overseas entity should be taxed under Business Support Service.
CESTAT Chennai held that activity of loading cement, transporting to the godown and unloading the same is covered within the scope of Cargo Handling Service. Accordingly, service tax demand sustained.
Detailed analysis of recent ITAT Mumbai case, Narayan Devarajan Iyengar Vs ITO, where question of taxability of rent for alternative accommodation and hardship allowance was deliberated.
Karnataka High Court provided directions/ guidelines for calculation of tax difference on contract value in respect of works contracts executed prior to 01.07.2017 under Karnataka Value Added Tax Act, 2003 and completed after introduction of GST i.e. after 01.07.2017
