Results for "" ( 76717 results )
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Rulings Transfer Pricing
ITAT: Holds TPO exceeded jurisdiction in following methodology u/s.50C & itemizing slump-sale assets
Sep 17, 2025- In Favour of Assessee
- Citation Number : TS-544-ITAT-2025(CHNY)-TP
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Rulings GST
HC: Basis classification-issue dealt by AAAR, Section 74 SCN invoking extended-period on same issue unsustainable
Sep 17, 2025- In Favour of Petitioner
- Citation Number : TS-800-HC(KAR)-2025-GST
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Rulings Direct Tax
ITAT: Dismissal of appeals instead of adjudication on merits, under purview of “mistake apparent on record” u/s 254(2)
Sep 17, 2025- In Favour of Assessee
- Citation Number : TS-1232-ITAT-2025(Bang)
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Rulings Transfer Pricing
HC: Rejects Revenue's submission that “variation” u/s.144C(1)/144C(15) includes “no variation”, Holds assessee not 'eligible'
Sep 17, 2025- In Favour of Assessee
- Citation Number : TS-543-HC-2025(BOM)-TP
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Rulings GST
AAR: Fly ash bricks used in residential, commercial-projects by Government, others attracts 12% GST
Sep 16, 2025- In Favour of Not Available
- Citation Number : TS-799-AAR(TN)-2025-GST
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Rulings Direct Tax
HC: Compensation received on land acquisition not exigible to tax u/s 96 of RFCTLARR Act
Sep 16, 2025- In Favour of Assessee
- Citation Number : TS-1228-HC-2025(CHAT)
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Rulings GST
GSTAT: State’s cinema-ticket price cap not a profiteering license; Orders Mallikarjuna Cinema to deposit
Sep 16, 2025- In Favour of Appellant
- Citation Number : TS-798-GSTAT(DEL)-2025-GST
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Rulings CCI
HC: CCI can examine fresh complaints despite prior dismissal; Upholds probe against Asian Paints
Sep 16, 2025 -
Rulings Direct Tax
ITAT: ITAT: Directs Revenue to estimate Assessee’s income @ 6% u/s 44AD; Rejects 8% profit estimation
Sep 16, 2025- In Favour of Assessee
- Citation Number : TS-1227-ITAT-2025(Mum)
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Rulings GST
AAR: 5% GST on Rice export, if within 'Pre-packaged & Labelled' definition
Sep 16, 2025- In Favour of Applicant
- Citation Number : TS-797-AAR(GUJ)-2025-GST
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Experts' Corner GST
GST Rates on Job Work - A Turning Point After 56th Council Meeting
Sep 16, 2025Praveen Kashyap Executive Director, Grant Thornton Bharat LLP + 1 More -
Rulings Transfer Pricing
HC: Quashes penalty order; Notes AO's failure to pass order on modified ROI, no virtual-hearing
Sep 16, 2025- In Favour of Assessee
- Citation Number : TS-537-HC-2025(BOM)-TP
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Rulings Transfer Pricing
ITAT: Remits TP-adjustments qua jewellery export, advertisement expenses; Follows earlier order
Sep 16, 2025- In Favour of Both, Partially
- Citation Number : TS-536-ITAT-2025(COCH)-TP
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Rulings Transfer Pricing
ITAT: Upholds deduction claim u/s.10A, notes TPO's acceptance of export turnover of software / no TP-adjustment
Sep 16, 2025- In Favour of Assessee
- Citation Number : TS-541-ITAT-2025(DEL)-TP
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Rulings Transfer Pricing
SC: Dismisses assessee’s SLP on ALP remand of intra-group services
Sep 16, 2025- In Favour of None/NA
- Citation Number : TS-542-SC-2025-TP
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Rulings GST
AAR: Cost of infrastructure for transmission of electricity recovered from customers exempt
Sep 16, 2025- In Favour of Not Available
- Citation Number : TS-796-AAR(GUJ)-2025-GST
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Rulings GST
AAR: Outpatient medicine supplies attracts GST but Consultation services exempt
Sep 16, 2025- In Favour of Not Applicable
- Citation Number : TS-793-AAR(TN)-2025-GST