Supreme Court holds Assam Rural Health Act, 2004 invalid for lack of legislative competence but upholds the 2015 Community ...

Gujarat HC quashes excise refund recovery notices issued despite final appellate orders, stressing judicial discipline and ...

ITAT Lucknow allows ₹1.64 crore Section 80P deduction, holding that CPC lacked authority to disallow it for late ITR filing in AY 2019-20.The post Section 80P Deduction Cannot Be Disallowed by CPC for ...

CESTAT Chennai quashes ₹34.06 lakh service tax demand on Carona Knitwear, holding that a 3% export invoice discount was not payment for imported services.The post No Service Tax on 3% Export Trade ...

Analysis of proposed GST ITC relaxation for group health and life insurance, Section 17(5), employee coverage, premium recovery and ISD rules.The post 57th GST Council: Health & Life Insurance ITC – ...

ITAT Rajkot holds that CPC could not disallow Section 80P deduction for belated ITR in AY 2019-20; matter remanded for fresh adjudication.The post Section 80P Deduction Cannot Be Denied Through CPC ...

Detailed analysis of proposed GST ITC relief for free samples, Section 17(5)(h), Circular 92/11/2019-GST, calculations, gifts and Schedule I.The post 57th GST Council: Free Samples ITC– Section ...

CESTAT Mumbai holds CRS booking commission taxable as intermediary service and remands Sabre Travel Network's tax and refund disputes.The post CRS Booking Commission Taxable as Intermediary Service: ...

ITAT Jaipur condones 150-day delay and remands Section 12AB registration and 80G approval applications for fresh consideration.The post ITAT Restores Section 12AB Registration and 80G Approval ...

ITAT Mumbai holds that CPC could not disallow Section 80P deduction in pre-April 2021 intimations merely because the ITR was filed late.The post Section 80P Deduction Cannot Be Denied Through CPC ...

ITAT Mumbai deletes unexplained investment and bank deposit additions, allows ₹2.77 crore interest expense and dismisses Revenue appeal.The post Unexplained Share Investments Deleted and Interest ...

CESTAT Kolkata allows CENVAT credit on steel items, refractory materials and transferred capital goods, rejecting the demand on merits and limitation.The post CENVAT Credit Allowed on Steel Items Used ...