Union of India & Others, the Allahabad High Court ruled that appeals under Section 107 of the CGST Act cannot be dismissed as ...
In the case of Ahmedabad Municipal Corporation Vs Commissioner of Service Tax (CESTAT Ahmedabad), the tribunal addressed the ...
While PPF remains a strong choice for risk-averse investors seeking a safe and tax-efficient investment, SIPs emerge as the ...
ITAT Ahmedabad directs CIT (A) to decide the denial of Foreign Tax Credit (FTC) due to delay filing of Form No. 67 to be decided with other pending appeal of the same assessment year. Accordingly, ...
GST at the hand of M/s. Emcure is not leviable on the amount representing the employees’ portion of canteen charges which is ...
The Gujarat Appellate Authority for Advance Ruling (AAAR) upheld the rejection of Input Tax Credit (ITC) claims made by ...
The Gujarat Appellate Authority for Advance Ruling (GST AAAR) addressed whether specially designed transformers supplied ...
For the hiring of SPVs, the AAAR noted that the services were not used for making outward taxable supplies of the same ...
Ultimately, the AAAR rejected the appeal, affirming the GAAR’s earlier ruling that Aorom Herbotech’s herbal cigarettes were ...
AAAR concluded that mobilization advances are taxable upon receipt since they directly relate to the supply of services under ...
ITAT Surat held that disallowance of unaccounted purchases restricted to 12.5% of purchases instead of 25% as held by CIT (A). Accordingly, addition towards unaccounted purchases restricted.
The ITAT’s order emphasizes the principle of natural justice, ensuring that the assessee has a fair chance to present his case. The appeal was allowed for statistical purposes, and the matter was ...