The issue was denial of ITC transfer due to different State registrations of entities. The Court ruled that no such restriction exists under Section 18(3) and Rule 41, making the portal condition ...

This case explains the importance of using SIP calculators for estimating mutual fund returns. It highlights that such tools provide guidance, not guarantees, helping investors plan with realistic ...

The issue was whether unregistered individuals could exercise appellate rights. The Court held that procedural hurdles like ...

The decision held that imports conducted through State Trading Enterprises are valid even where the importer is not the direct importer. It emphasized compliance with policy structure rather than ...

The Tribunal held that consultancy payments for architectural services were not FTS since no technical knowledge was made available. Disallowance under Section 40(a)(i) was ...

The Supreme Court declined to interfere with the High Court’s order condoning delay in filing Form 10B. It upheld that a genuine explanation and completed compliance justified ...

The issue was denial of credit due to post-amendment invoicing. The Tribunal held that credit is admissible since services were completed before the cut-off ...

The Tribunal examined whether an increase in loans was due to fresh borrowing or reclassification. It remanded the matter for verification, holding that no addition is warranted if no new funds were ...

The Court condoned a 687-day delay in filing Form 10B, accepting the explanation of unintentional oversight in online filing. It held that denial of exemption due to such delay would be unjust, ...

Relying on binding precedent, the Court issued directions to resolve overlapping GST inquiries. It stressed adherence to structured coordination mechanisms between ...

The issue was whether utilisation of earlier accumulated income qualifies for fresh exemption. The Tribunal held it amounts ...

The Tribunal held that no penalty is leviable where service tax and interest are paid before issuance of notice. Absence of fraud or suppression entitled the assessee to ...