ITAT ruled that the appeal dismissal by the CIT(A) without adjudicating merits violated natural justice. The Tribunal directed a fresh review, emphasizing that taxing gross receipts without allowing ...
ITAT allowed taxpayer's appeal, holding AO erred by applying Section 50C to cash compensation received for extinguishment of a right to receive flats instead of an actual transfer of immovable ...
The Madras High Court quashed an order levying 1% GST on a corporate guarantee furnished to a related party, ruling that the assessing officer failed to consider two relevant CBIC Circulars. The court ...
ITAT found authorities erred by upholding CPC's denial of exemption solely because assessee filed ITR-7 instead of ITR-5. Ruling emphasizes that denying a just claim over procedural non-compliance ...
ITAT Delhi deleted a ₹45.69 lakh disallowance made by CPC under Section 43B for unpaid GST/Service Tax. Tribunal held disallowance was invalid because assessee had not claimed taxes as an expenditure ...
Where the Commissioner of Customs issued a Public Notice directing Container Freight Stations (CFSs) not to collect GST on auction sales of uncleared cargo under Section 48 of the Customs Act, 1962, ...
Refund of Special Additional Duty (SAD) could not be denied merely because commercial invoices did not carry the endorsement required under Notification No. 102/2007-Customs, when all other ...