Judgement

The court pointed out that the petitioner is eligible to claim the refund, as a similar issue has been ruled in favour of petitioners in the decisions of the Delhi HC, Madhya Pradesh HC, and Punjab & Haryana HC.

Disabled Army Officer Entitled to Income Tax Refund on Disability Pension With 9% Interest: HC

HC rules SBI was justified in not deducting TDS on LTC payments due to a binding Madras HC interim order; Section 201 proceedings set aside

Kerala High Court Holds SBI Not Assessee-in-Default for Non-TDS on LTC Paid Under Madras HC's Interim Order

The Gujarat High Court agreed with the petitioner and said that the issue has already been decided in Patson Papers Pvt. Ltd., where refunds of unutilized Cess on coal were allowed.

Gujarat HC allows Refund of unutilised Cess on zero-rated supplies made with payment of IGST

Kerala AAR clarifies that EVM’s self-drive car rentals fall under SAC 997329 and must be taxed at the same rate as the vehicle itself.

Self-Drive Car Rental falls under leasing or renting of goods for GST: AAR

The tribunal highlighted that in cases where the additions are made on the basis of third-party data like AIR, the assessee must be given the relevant information to respond properly.

No Assessment on basis of AIR database without giving primary information to Assessee: ITAT

The Gujarat High Court cancels Rs. 3.17 crore penalty, holding that a wrong or debatable tax claim is not “concealment” under Section 271(1)(c).

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Disabled Army Officer Entitled to Income Tax Refund on Disability Pension With 9% Interest: HC

Kerala High Court Holds SBI Not Assessee-in-Default for Non-TDS on LTC Paid Under Madras HC's Interim Order

Gujarat HC allows Refund of unutilised Cess on zero-rated supplies made with payment of IGST

Self-Drive Car Rental falls under leasing or renting of goods for GST: AAR

No Assessment on basis of AIR database without giving primary information to Assessee: ITAT

Gujarat High Court Quashes Rs. 3.17 Crore Penalty; Says Wrong Claim Is Not Concealment