The issue was whether a final assessment could stand when objections were filed before the DRP but not considered by the AO. The Court ruled that such an order violates the scheme of section 144C and ...
The tribunal accepted an area-based methodology for computing profiteering in a housing project, rejecting turnover-linked ...
A slight increase in post-GST ITC was held to amount to profiteering when not passed on. The tribunal directed refund of the ...
CESTAT held that local transportation of goods, even with incidental loading, cannot be taxed as cargo handling when ...
Explains how non-obstante clauses give priority to special tax provisions over general rules. Clarifies that the override ...
The Court held that interest under reverse charge cannot be recovered without prior adjudication. Coercive recovery was set ...
The Court held that assessment orders under Section 62 cannot survive once GSTR-3B returns are filed with tax and dues. The ...
Section 194T introduces a flat 10% TDS on partner remuneration and interest, sharply reducing monthly liquidity for small ...
The issue was a municipal demand raised without prior notice. The Court accepted the authority’s statement to treat it as a ...
The court upheld dismissal of a GST appeal filed well beyond the permissible condonation period. It ruled that neither ...
The issue was whether a Section 148 notice for AY 2015-16 issued in August 2024 was time-barred. The Court held it exceeded ...
The issue was rejection of a GST appeal filed beyond the initial limitation period. The Court held that delay within the ...
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