GST RFD 03 as mandate by the law. Petitioner relied upon the judgement of M/s Knowledge Capital Services Private Limited Vs.

To write strictly, the Indian Constitution gives a clear pathway that the powers are separated and distinguished due to which ...

Delhi High Court held that non-passing of order by TPO/ AO pursuant to remand by ITAT within statutory time limit prescribed under section 153 of the Income Tax Act is not justifiable. Accordingly, ...

1.0 The aphorism “justice delayed is justice denied” is a well-known principle of the modern law and judicial system, but what about ‘Justice Disrupted’. What if decisions and orders, once deemed ...

Delhi High Court held that reassessment under section 148 based on material indicating that entities from whom material was procured by the petitioner were non-existing i.e. non-genuine. Accordingly, ...

Kerala High Court held that allegation regarding bogus purchases of raw-material i.e. paddy without verification of books of accounts including stock register, ledger, etc. is not justifiable in law.

Delhi High Court held that telecommunication towers would not fall within the ambit of Section 17 (5) (d) of the Central Goods and Services Tax Act. Thus, denial of input tax credit unsustainable in ...

20. In view of the persuasive reasoning and cogent explanation offered by the erstwhile RP, we are not inclined to agree with the adverse observations made by the Adjudicating Authority on the ...

Kerala High Court remanded the matter back to Appellate Authority since fact that the grant of discount has no tax effect under CGST has not been considered. Accordingly, order quashed and restored ...

ITAT Mumbai held that the long term capital gains declared by assessee cannot be considered to be bogus since AO didn’t established assessee’s involvement in price rigging. Accordingly, addition not ...

ITAT Ahmedabad held that denial of exemption u/s. 11 by CPC in the rectification petition not justified since the same was allowed in earlier proceeding and it is settled position of law that ...

CESTAT Delhi held that import of ‘hCG Pregnancy Rapid Test Strip’ and ‘hCG Pregnancy Rapid Test Cassette’ i.e. pregnancy detection kits based on ‘agglutinating sera’ are eligible for exemption ...