Employee Still Liable If Employer Fails to Deposit TDS: Kerala HC
Kerala High Court rules that employees remain liable for income tax if employer deducts but fails to deposit TDS with the government.
Category: Rulings
SC on GST Intermediary Services: Edu Consultants Eligible for Refund
Supreme Court rules that education consultants providing services to foreign universities are not intermediaries and qualify for GST refund as export of services.
GSTAT Orders Uniform Per-Sq-Ft ITC Benefit for All Flats in Anti-Profiteering Case
GSTAT confirms Section 171 violation and mandates uniform per-square-foot ITC benefit to all flat buyers in DGAP v. Transcon Sheth Creators.
AP High Court Bars Coercive GST Interest Recovery Without Adjudication
Andhra Pradesh High Court rules that GST interest cannot be recovered under Sections 75(12) and 79 without adjudication where liability is disputed.
Mad Over Donuts Gets GST Relief: Bombay HC Stays 18% Tax on Itemised Sales
Bombay High Court stays 18% GST demand on itemised sales by 'Mad Over Donuts', backing composite supply argument for restaurant services.
ROC Pune Imposes Rs 3.75 Lakh Penalty on Arcatron Mobility for Section 62 Lapses
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.
ITAT: CPC Can’t Finalise 3CD Adjustments w/o Verification (Surya International Case)
Lucknow ITAT holds that CPC adjustments under Section 143(1) based solely on Form 3CD require AO verification; issues remanded for fresh review.
ITAT: Delay in Form 10B Filing Does Not Bar Section 11 Exemption
Ahmedabad ITAT holds that belated filing of Form 10B is a procedural lapse and directs AO to allow Section 11 exemption if audit report is on record.
ITAT Allows Fresh Review of Gujarat Cancer Society Donation Claim (AY 2021-22)
ITAT Ahmedabad restores ₹2.15 lakh donation claim to Gujarat Cancer Society to AO for fresh verification under Section 35(1)(ii) for AY 2021-22.
IBBI Suspends Insolvency Professional for Delegating Control to Suspended Directors
IBBI suspends an insolvency professional for unlawfully delegating management control to suspended directors and failing to comply with IBC and GST requirements.