The tribunal held that systematic sports training and self-defence instruction to students constitute education under Section 2(15)....
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ITAT Denies Section 10(10D) Exemption as Assignment Does Not Alter Nature of Keyman Insurance Policy
ITAT Denies Section 10(10D) Exemption as Assignment Does Not Alter Nature of Keyman Insurance Policy
The case involved exemption claim on maturity of an assigned Keyman Insurance Policy. The Tribunal held that...
The case involved denial of remaining depreciation where machinery was used for a short period. The Court...
The Tribunal held that change in accounting method causing timing difference cannot lead to double taxation. Since...
The tribunal held that the holding period of the previous owner must be included when property is...
The case involved non-passing of ITC benefits after GST implementation. The Tribunal held that full ITC gains...
The issue included verification of ITC benefit among buyers. The Tribunal relied on DGAP findings and the...
The case involved an order passed without any reply from the taxpayer to the show cause notice....
The case involved denial of ITC based on limitation under Section 16(4) of the CGST Act. The...
The Court found that the rejection was only a communication and not a legally valid order. It...