![House sold for ₹67 lakh but only ₹1,690 shown in ITR: Know how Section 54 exemption helped secure relief [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084199-section-54-exemption-on-house-sale-itat-taxscan.webp "House sold for ₹67 lakh but only ₹1,690 shown in ITR: Know how Section 54 exemption helped secure relief [Read Order]")
House sold for ₹67 lakh but only ₹1,690 shown in ITR: Know how Section 54 exemption helped secure relief [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) partly allowed the appeal concerning the treatment of capital gains, cost of...
![Application seeking Applicability GST on Availing the facility of canteen at the office premises: AAR Disposes of as withdrawn [Read Order]](https://images.taxscan.in/h-upload/2025/09/03/250x150_2083803-gst-canteen-office-premises-aar-taxscan.webp "Application seeking Applicability GST on Availing the facility of canteen at the office premises: AAR Disposes of as withdrawn [Read Order]")
Rice Qualifies as “Agricultural Produce” under Notification, Service Tax on Commission Agents Not Payable: CESTAT [Read Order]
The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that rice qualifies as “agricultural produce” under Notification No. 13/2003-ST, making commission ...
Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) considered the applicant’s claim for input tax credit (ITC) on the construction of the Tie-in Pipeline for delivery of regasified...
![Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084119-itc-gst-goods-aar-taxscan.webp "Safari Retreats Functionality Test Overridden by Retrospective Amendment to Section 17(5)(d): AAR Denies Pipeline ITC Despite Essential Business Use [Read Order]")
Traffic Police Not a “Person” Under Service Tax Law Before 2012: CESTAT Rules No Service Tax on Crane Hire [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that service tax cannot be levied on the hiring of cranes supplied to the Delhi Traffic Police during ...
GST on Interest under Annuity Model: AAR Holds Deferred Payment Interest Taxable as Part of Supply Value u/s 15(2)(d) [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) involved an application by Shenwa Infrastructure Private Limited, seeking clarity on the GST implications of interest received on...
AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]
The Maharashtra bench of the Authority for Advance Ruling (AAR) held that H-Energy Gateway Pvt. Ltd. is not eligible to avail input tax credit (ITC) on goods and services used for the...
![AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]](https://images.taxscan.in/h-upload/2025/09/05/500x300_2084112-aar-tie-in-pipeline-taxscan.webp "AAR Clarifies Tie-in Pipeline Outside Factory Premises Ineligible for ITC under Section 17(5)(c): Not Covered as “Plant and Machinery” [Read Order]")