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🔎 Highlights - Adv. Search ❯
    October 9, 2025 Case Laws GST
    Demand confirmed - no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
    October 9, 2025 Case Laws GST
    Order quashed for being non-speaking; treated as show cause notice - respondent to reissue notice and redo assessment
    October 9, 2025 Case Laws GST
    Appellate Authority lacks power to remit under s.107(11); original authority to reassess inverted-supply GST declaration with tendered documents
    October 9, 2025 Case Laws GST
    Petitioner must deposit 25%; OIO quashed on IGST, GSTR-3B and GSTR-1 discrepancies, ITC issues, Rules 42/43, Sections 50 and 17(5)
    October 9, 2025 Case Laws Income Tax
    Petition allowed under section 254(2): Tribunal order denying deduction under section 80-IA set aside for ignoring evidence; appeals remitted
    October 9, 2025 Case Laws Income Tax
    JAO and FAO Have Concurrent Power to Start Reassessment under s.148, Supported by Mandate in s.151A
    October 9, 2025 Case Laws Income Tax
    Advance Pricing Agreement applicable to assessment year where FARs unchanged; tax authorities must apply agreed 19.26% margin
    October 9, 2025 Case Laws Income Tax
    Section 127 transfer upheld valid administrative action; challenge only for mala fides or lack of public interest; 142/148 notices stand
    October 9, 2025 Case Laws Income Tax
    Protective gold assessment in husband's name upheld; petitioner lacks legal standing to relitigate ownership; petition dismissed
    October 9, 2025 Case Laws Income Tax
    Penalty under section 271(1)(c) deleted where liquidated assessee could not file timely appeal and bad-debt evidence insufficient
    October 9, 2025 Case Laws Income Tax
    Delivery order charges for international air-cargo are part of transportation under Article 8(2)(b), not domestically taxable
    October 9, 2025 Case Laws Income Tax
    Section 148 notice barred by limitation; reassessment quashed as assessing officer lacked evidence under section 149(1)(b)
    October 9, 2025 Case Laws Income Tax
    Appellate body upholds deletion of ad hoc disallowances; expenses genuine, vessel purchase value substantiated, no excess depreciation
    October 9, 2025 Case Laws Income Tax
    Penalty under s.270A(2) canceled where penalty proceedings require hearing and discretion; s.270A(6)(a) exception applied to taxpayer's case
    October 9, 2025 Case Laws Income Tax
    Excess disallowance deleted; Rs.73,26,040 short-term loss confirmed; AO to re-examine; penalties deductible; 14A/Rule8D relief; subsidies, carbon cred...
    October 9, 2025 Case Laws Income Tax
    Appeal allowed for statistical purposes; matter remitted to CIT(E) to admit additional evidence and decide s.12AA and s.13(1)(c) (1)(c)
    October 9, 2025 Case Laws Income Tax
    Exemption under section 11 restored after Form No.10BB rectification deemed compliant; Rs.50 lakh disallowance deleted
    October 9, 2025 Case Laws Income Tax
    Bank cash deposits not treated as unexplained under Sec 69A & Sec 115BBE where assessee declared income under Sec 44AD
    October 9, 2025 Case Laws Income Tax
    Appeal allowed: s.80G(5) rejection set aside; s.80G(5B) permits de minimis religious spending; reconsider under s.12AB(1)(b)
    October 9, 2025 Case Laws Customs
    Ad-interim relief against DGFT import prohibition under Sections 3 & 5 and FTP paras 1.02, 2.01; matter listed
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    GST

    Input tax credit (ITC) on Basic Customs Duty (BCD),...

    Applicant Ineligible for ITC on BCD, CVD, and SAD Paid Due to Unmet Export Obligations Under EPCG Scheme, AAR Rules.

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    GSTDecember 16, 2023Case LawsAAR

    Input tax credit (ITC) on Basic Customs Duty (BCD), Countervailing Duty (CVD) and Special Additional Duty (SAD) - In case of the Applicant, Basic Customs Duty (BCD), Countervailing Duty (CVD), Special Additional Duty (SAD) along with interest has been paid towards non-fulfilment of prescribed export obligation on import of capital goods under EPCG scheme, which commenced before the implementation of GST and concluded post the implementation of GST. - Credit not available - AAR

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