The Supreme Court rules that services provided to foreign entities, with payment in foreign currency, qualify as exports and are not liable for service tax.
TAT Nagpur set aside two penalties against Panhera Gramin Bigarsheti: one for non-compliance due to staff issues and another for an excess 80P deduction claim, citing a revised audit report.
Allahabad High Court grants anticipatory bail to Tanveer Asharaf in a case of delayed tax payment, citing no embezzlement and previous deposit.
ITAT Delhi has deleted a disallowance of cash salary payments, finding that assessee had provided sufficient employee details that were not properly considered by tax authorities.
Calcutta High Court’s Division Bench ruled on a penalty under Section 129 for an expired e-way bill, reducing it to a notional amount after finding no intent to evade tax.
Gujarat High Court rules companies can claim a refund of unutilized compensation cess on coal used for exported goods, even with IGST payment.
The Chhattisgarh High Court has upheld a Central GST show cause notice against South Eastern Coalfields Limited, clarifying that Section 6(2)(b) does not bar a notice without a prior adjudication.
The ITAT Mumbai has ruled against an arbitrary 3% net profit addition for a liquor dealer. The court found the addition was based on assumptions, not evidence, as the books were audited
Bombay High Court upheld a ruling requiring a condominium to charge maintenance fees based on apartment size, citing Maharashtra Apartment Ownership Act and condominium’s Deed of Declaration.
The Calcutta High Court dismissed a writ petition by M/s ARS Metals, finding no jurisdictional error in the adjudication order that denied its ITC claims based on fake invoices.
