Judgement

AAR holds that spent earth arising during edible oil refining is an activated natural mineral product, not clay under Chapter 25

Exhausted Activated Mineral Product Taxable at 18% GST, Holds AAR

ITAT deleted Rs. 35.22 lakh addition after holding that demonetisation cash deposits were genuine and backed by recorded retail sales and sufficient cash balance.

ITAT deletes Demonetisation Addition on regular cash sales recorded in books and VAT returns

Voluntary donations made to the registered charitable trusts under Section 80G can be claimed as deductions, even if they are made as a part of CSR obligations.

CSR Donations to Registered Trusts Eligible for Section 80G Deduction: ITAT

The High Court dismissed all tax department appeals upholding ITAT relief and ruling that TDS on Greater Noida lease rent applies only prospectively based on earlier judicial precedents.

TDS on lease rent to Greater Noida Authority applies prospectively; HC Dismissed All Appeals

AAR held that royalty paid for a mining lease is taxable as licensing services under SAC 9973 at 18% GST under reverse charge and not eligible for the concessional 5% rate.

AAR Rejects Concessional GST Rate on Mining Lease Services; Upholds 18% GST on Mineral Extraction Royalty

Delhi High Court directed the Centre and the GST Council to decide within six months on a representation seeking GST exemption on adult diapers.

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Exhausted Activated Mineral Product Taxable at 18% GST, Holds AAR

ITAT deletes Demonetisation Addition on regular cash sales recorded in books and VAT returns

CSR Donations to Registered Trusts Eligible for Section 80G Deduction: ITAT

TDS on lease rent to Greater Noida Authority applies prospectively; HC Dismissed All Appeals

AAR Rejects Concessional GST Rate on Mining Lease Services; Upholds 18% GST on Mineral Extraction Royalty

Delhi HC Directs Centre to Decide Whether Adult Diapers Should Be GST Exempt within 6 Months