Judgement

Short-term fund transfer between group companies held outside Section 2(22)(e); loan not taxable as deemed dividend in recipient company’s hands.

ITAT: Loan Between Sister Companies Not Deemed Dividend Under Section 2(22)(e)

Second round remand granted despite repeated defaults; Tribunal imposes Rs. 30,000 cost and directs fresh adjudication on merits

ITAT Restores Ex Parte Income Tax Appeals With Costs for Non-Cooperation

Allegations of fraudulent ITC and complex factual disputes make writ jurisdiction inappropriate; petitioner relegated to Section 107 appeal with protection on limitation

High Court Declines Writ in Fake ITC Case, Directs Assessee to Statutory Appeal Route

Field-level FHTC verification, GIS mapping and orientation programmes held as “pure services” linked to drinking water functions under Articles 243G and 243W

AAR Grants Full GST Exemption to PHED Data Validation & Jal Jeevan Mission Support Services

Single consignment note and end-customer liability seal Goods Transport Agency status; services to individuals buying via e-commerce held fully exempt

AAR Confirms Flipkart Road Logistics as GTA, Grants GST Exemption for Unregistered Buyers

Authority rules that manpower-only municipal services qualify for exemption, while machinery O&M contracts fall under composite supply rules

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ITAT: Loan Between Sister Companies Not Deemed Dividend Under Section 2(22)(e)

ITAT Restores Ex Parte Income Tax Appeals With Costs for Non-Cooperation

High Court Declines Writ in Fake ITC Case, Directs Assessee to Statutory Appeal Route

AAR Grants Full GST Exemption to PHED Data Validation & Jal Jeevan Mission Support Services

AAR Confirms Flipkart Road Logistics as GTA, Grants GST Exemption for Unregistered Buyers

Authority Draws Line on Municipal O&M Contracts: Only Pure Labour Gets Full GST Exemption