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Amal Michael
![Deduction claim under Section 80 P of Income Tax Act: Kerala HC disposes Writ Petition as per Assessees plea to engage with Assessing Authority [Read Order] Deduction claim under Section 80 P of Income Tax Act: Kerala HC disposes Writ Petition as per Assessees plea to engage with Assessing Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Income-Tax-Writ-Petition-Assessing-Authority-Writ-petition-disposition-taxscan.jpg)
Deduction claim under Section 80 P of Income Tax Act: Kerala HC disposes Writ Petition as per Assessee's plea to engage with Assessing Authority [Read Order]
Kerala HC Disposes of Writ Petition Assessee Request to Take up the Matter with the Assessing Authority under Section 154 of Income Tax Act. The...
Service Tax charged on "Gross Amount" indicates entire Contract Value between Service Provider and Service Recipient: CESTAT [Read Order]
A two member bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that a service tax is chargeable on the contract value between the service provider and service...
Conditions required for excluding specific Expenses from Reimbursable Costs must align with Criteria Outlined in Rule 5 of Service Tax Rules: CESTAT [Read Order]
A two member bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has held that the conditions prescribed for exclusion of certain expenditure or cost has to satisfy the...
Time Limit for Furnishing of Report by DGAP under CGST Rules is Directory and Not Mandatory: Delhi HC [Read Order]
A division bench of the Delhi High Court held that Central Goods and Services Tax ( CGST ) Rules, 2017 do not provide any consequences in case the time limits provided thereunder lapse. The bench...
Anti profiteering Provision under GST Act not Meant for Price Fixation, No Violation of Article 19(1) (g) of Constitution: Delhi HC [Read Order]
A division bench of Delhi High Court has held that section 171 of the Central Goods and Services (CGST) Act, 2017 does not violate Article 19(1)(g) of the Constitution of India, as it is not a...
Section 64 A of Sale of Goods Act is not Applicable to Anti Profiteering Provisions in CGST Act: Delhi HC [Read Order]
A division bench of the Delhi High Court has held that Section 64A of Sale of Goods Act has no applicability to the obligation under Section 171 of the Central Goods and Services ( CGST ) Act. The...