The issue was non-service of an income tax order and availability of remedy. The Court allowed withdrawal and granted liberty to appeal while directing supply of the ...

The issue was whether coconut falls under the fruit category for EPF applicability. The Court held it does, emphasizing liberal interpretation to extend employee ...

The Tribunal held that the appellate authority cannot go beyond the issue of TDS credit in a section 143(1) appeal. By directing taxation of entire salary, it effectively enhanced income without ...

The issue was whether indirect export through intermediaries qualifies for exemption. The Supreme Court upheld denial, ruling that direct export is required for excise ...

The issue was whether reassessment was valid without proper service of mandatory notice under Section 143(2). The Tribunal remanded the case for fresh examination, holding that the jurisdictional ...

The issue was whether delay in filing appeals could be condoned. The Court held that lack of sufficient cause and negligence justified rejection of the delay ...

The tribunal held that Renewable Energy Certificates are distinct from carbon credits under Section 115BBG and must be taxed at normal rates. The ruling emphasizes strict interpretation of ...

The issue was whether the service provider was liable to pay service tax on manpower services. The Tribunal held that liability rests with the recipient under reverse charge, making the demand ...

The issue was whether GST show cause notices can cover multiple financial years in one proceeding. The Court held that Sections 73 and 74 permit consolidation using the phrase for any period, and ...

The issue was whether waste remediation services are taxable under GST. The Authority held that although classifiable under SAC 9994, the services qualify as pure services and are exempt. It clarified ...

The director voluntarily disclosed the violation and surrendered the duplicate DIN. The authority reduced the penalty to 25% of the maximum due to non-repetitive default. This highlights the benefit ...

The AAR held that advance ruling cannot be sought on services received by the applicant. Since tax liability lies with the ...