Judgement

Gujarat AAR held that tree plantation and post-plantation maintenance activities carried out by a charitable trust for environmental preservation are exempt from GST.

GST Exemption Allowed for Tree Plantation and Maintenance by Charitable Trust: Gujarat AAR

Under-Construction Villas Treated as Business Assets; Assessee Not Owner of More Than One Residential House on Date of Transfer

ITAT Allows Section 54F Deduction Where Multiple Under-Construction Villas Were Held as Business Assets

Tribunal holds that unsigned Excel sheets seized from third-party premises cannot justify additions u/s 69A without corroborative evidences

ITAT: Loose Excel Sheets Found at Third-Party Premises Cannot Justify Additions Without Corroborative Evidence

ITAT holds assessment erroneous and prejudicial to Revenue due to complete lack of enquiry into cash deposits forming immediate source of loans and partner’s capital.

Advertisement & Promotion Costs Allowable Despite NIL Revenue Under POCM: ITAT

Gujarat AAR held that ITC on goods and services used for warehouse construction is not admissible due to Section 17(5) blockage, as amended by the Finance Act, 2025, overriding the Safari Retreats ruling.

Gujarat AAR Denies ITC on Warehouse Construction After Finance Act, 2025 Amendment

Explaining the ‘Nature and Source’ of Jewellery to the Assessing Officer Is a Mandatory Pre-Condition for Release

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GST Exemption Allowed for Tree Plantation and Maintenance by Charitable Trust: Gujarat AAR

ITAT Allows Section 54F Deduction Where Multiple Under-Construction Villas Were Held as Business Assets

ITAT: Loose Excel Sheets Found at Third-Party Premises Cannot Justify Additions Without Corroborative Evidence

Advertisement & Promotion Costs Allowable Despite NIL Revenue Under POCM: ITAT

Gujarat AAR Denies ITC on Warehouse Construction After Finance Act, 2025 Amendment

Delhi HC Rules: Seized Gold Is Not Automatically Returnable After 120 Days