Judgement

The ITAT quashed an NFAC assessment framed prior to the operational notification of the faceless scheme and consequently deleted the Rs. 1.54 crore penalty.

ITAT Kolkata Rules Pre-Notification Faceless Assessment Invalid; Rs. 1.54 Crore Penalty Deleted

Once income is duly established through Income Tax Returns, no further proof is required, rules Court while correcting negligent computation by Tribunal.

ITR Is Sufficient Proof of Income: HC Enhances Motor Accident Compensation After ITR Was Ignored

The court said that the petitioner company must be given one more chance to ensure that it gets a fair opportunity to be heard.

Delhi High Court Gives Fresh Hearing as GST Notices Uploaded on Additional Notices Tab

If the applicant is not charging any fees from the students under the promotional scheme, the free services will not be considered as supply.

Service Given Under Promotional Scheme Is Not 'Supply' Under GST: AAR

Service Given Under Promotional Scheme is Not 'Supply' Under GST: AAR

Freshly prepared ice cream qualifies as restaurant service, while over-the-counter sales of pre-manufactured stock as supply of goods

AAR Clarifies GST Classification for Mixed Ice Cream Sales and Restaurant Services

The court agreed with the tribunal's findings, observing that there was a change of stand and the assessee failed to substantiate the creditworthiness of the transaction.

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ITAT Kolkata Rules Pre-Notification Faceless Assessment Invalid; Rs. 1.54 Crore Penalty Deleted

ITR Is Sufficient Proof of Income: HC Enhances Motor Accident Compensation After ITR Was Ignored

Delhi High Court Gives Fresh Hearing as GST Notices Uploaded on Additional Notices Tab

Service Given Under Promotional Scheme is Not 'Supply' Under GST: AAR

AAR Clarifies GST Classification for Mixed Ice Cream Sales and Restaurant Services

Gujarat HC Sustains Disallowance as Assessee Fails to Substantiate Genuineness of Loan Transaction