The ruling concluded that condenser fans designed for bus and vehicle air-conditioning are parts of air-conditioning machines ...
The Authority examined whether petrol and diesel billed separately in fleet operations attract GST. It ruled that fuel ...
The Tribunal found that lower authorities failed to follow binding coordinate bench decisions on comparability. The case was ...
The authority closed the proceedings after the applicant withdrew its request on GST rate and service classification for ...
Since the reassessment notice was barred by limitation, the tribunal did not examine capital gains issues on merits. The ...
The draft rules cut down the number of rules and forms significantly through consolidation. This signals a move toward simpler compliance and clearer tax ...
The RBI maintained a pause on interest rates while continuing a neutral stance. The decision signals confidence in low inflation and steady economic ...
Union Budget 2026–27 proposes certain targeted amendments under GST. The changes are not rate-oriented but structural in ...
The authority cancelled existing registration without invoking the procedure under Section 12AB(4). The Tribunal ruled that supersession of registration requires proof of specified violations and due ...
Fiscal deficit cut, steady tax policy, and financial reforms define a prudent Budget, but success depends on execution, growth sustainability, and market ...
ITAT rejected the tax authority’s approach of increasing asset values on the assumption of appreciation. Fair market value under Section 56 must be based on book values as mandated by Rule ...
Contributions to DMF, though linked to mining royalty, were held exempt from GST due to their public welfare character. The exemption applies only from the date of the appellate ...
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