Category: Rulings
West Bengal AAR allows ITC on food and beverages for event management services when supplied as part of a taxable composite supply. Read the conditions, risks, and compliance tips.
ITAT Mumbai held that a domestic company cannot be denied Section 115BAA concessional tax rate merely for filing a belated return if Form 10IC was filed on time.
NCLT Ahmedabad has held that repayment of unsecured loans to related parties before clearing creditor dues is a preferential and fraudulent transaction under the IBC.
Kerala High Court rules that employees remain liable for income tax if employer deducts but fails to deposit TDS with the government.
Supreme Court rules that education consultants providing services to foreign universities are not intermediaries and qualify for GST refund as export of services.
GSTAT confirms Section 171 violation and mandates uniform per-square-foot ITC benefit to all flat buyers in DGAP v. Transcon Sheth Creators.
Andhra Pradesh High Court rules that GST interest cannot be recovered under Sections 75(12) and 79 without adjudication where liability is disputed.
Bombay High Court stays 18% GST demand on itemised sales by 'Mad Over Donuts', backing composite supply argument for restaurant services.
ROC Pune passes multiple orders and imposes penalties on Arcatron Mobility Pvt Ltd aggregating Rs 3.75 lacs for non-compliance with disclosure requirements u/s 62.
Lucknow ITAT holds that CPC adjustments under Section 143(1) based solely on Form 3CD require AO verification; issues remanded for fresh review.