The issue was whether services related to road construction for government bodies are taxable. The Tribunal held that such services are exempt, making the demand ...

The Court upheld rejection of condonation where delay exceeded 365 days under CBDT Circular. It clarified that Commissioners lack authority beyond this limit but relief may be sought from ...

ITAT held that delay in submitting Form 10B is procedural and can be condoned. It directed reconsideration of exemption where the audit report was filed during appellate ...

The Court held that cancellation due to non-filing of returns can be reconsidered if the taxpayer complies with Rule 22 requirements. It directed authorities to examine restoration upon payment of ...

The approach differs for pending, rejected, or delayed applications. Trusts must choose the right remedy based on procedural ...

The Court held that cancellation for non-filing of returns may be reconsidered if pending returns and dues are cleared. It directed authorities to evaluate restoration upon compliance with Rule ...

The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The Court held that Sections 73 and 74 permit consolidation using the phrase for any period, and ...

The Tribunal held that the appellate authority cannot go beyond the issue of TDS credit in a section 143(1) appeal. By directing taxation of entire salary, it effectively enhanced income without ...

The Court held that failure to address objections regarding sample mismatch vitiates the order. It directed fresh adjudication with proper ...

Goa extends the appeal filing deadline to June 30, 2026, for earlier orders. The move ensures taxpayers get adequate time while maintaining standard timelines for new ...

The Authority ruled that questions on ITC set-off procedures fall outside the scope of advance ruling. Applications on procedural aspects are not admissible under Section ...

The issue was whether export value includes freight, insurance, and duties. The AAR held all such costs under DDP must be included in transaction value for IGST ...