Assessee discharges primary onus submitting documentary evidence: ITAT deletes addition of unexplained cash credits
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT), consisting of Ravish Sood (Judicial Member) and Jamlappa D Battull…
Category: Judgment-Orders
Non-Supply of documents relied upon in Detention Order affects Detenus’ right under Article 22(5): Kerala HC
The Kerala High Court has recently ruled that failure to supply the documents which were relied upon by the detaining…
Just because the ratio for payment of Service Tax not adhered to, assessee not liable to pay double tax as penalty: Karnataka HC
The Karnataka High Court has ruled that merely because the ratio in which service tax was required to be paid…
The buyer is not responsible for non-payment of tax by the supplier
The Hon’ble Calcutta High Court in the case of SANCHITA KUNDU AND OTHERS vs. THE ASSISTANT COMMISSIONER OF STATE TAX…
Assessee entitled to additional depreciation on the Power Plant and Installed Windmill: Delhi ITAT
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) consisting of Yogesh Kumar U.S. (Judicial Member) and B.R.R. Kumar…
GST refund cannot be denied for furnishing exports detail in incorrect field in GSTR-3B
The Madras High Court (HC) has observed that the procedure laid down under Rule 96 of CGST Rules, 2017 cannot…
Minimum 7 days time has to be granted to the Taxpayer to file reply to the SCN: Delhi HC
The Hon’ble Delhi High Court has held that under Section 148A(b) of the Income Tax Act, a minimum time of…
No Service Tax payable on service charges collected by Rajasthan Cooperative Dairy Federation from Milk Unions: CESTAT Delhi
The Delhi Bench of Custom, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that no service tax is payable…
SC: No IGST on Ocean Freight under RCM for CIF Import
The Hon’ble Supreme Court in Union of India & Anr. v. M/s Mohit Minerals Pvt. Ltd. [Civil Appeal No. 1390…
Applicability of GST on Royalty on Mining: Allahabad HC directs assessee to reply to SCN
The Allahabad High Court bench of Justice Devendra Kumar Upadhyaya and Justice Brij Raj Singh, while dealing with the issue…