Avinash Kurungot
Avinash Kurungot is a B.B.A. LL.B (Hons.) Graduate from Christ University, Bangalore. Following a stint in Civil Litigation, marking appearances across the High Court of Kerala and various sub-courts, he has channelled his skills towards developing engaging tax, finance and news content.
![GST on Materials and Installation of Distribution Systems not payable by DISCOM when Deposit Work Undertaken by Consumers: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/AAR-AAR-Uttar-Pradesh-DISCOM-GST-Taxscan.jpg "GST on Materials and Installation of Distribution Systems not payable by DISCOM when Deposit Work Undertaken by Consumers: AAR [Read Order]")
GST on Materials and Installation of Distribution Systems not payable by DISCOM when Deposit Work Undertaken by Consumers: AAR [Read Order]
The Uttar Pradesh Authority for Advance Ruling (AAR) recently ruled that Goods and Services Tax (GST) is not payable by an electricity distribution...
![AO not at Fault in completing Income Tax Assessment once Jurisdiction to Issue Notice u/s 143(2) is Accepted: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Delhi-HC-Income-Tax-Income-Tax-Assessment-AO-Assessing-Officer-Section-1432-TAXSCAN.jpg "AO not at Fault in completing Income Tax Assessment once Jurisdiction to Issue Notice u/s 143(2) is Accepted: Delhi HC [Read Order]")
![Rule 12E of Income Tax Rules does not confine CBDT’s powers to only authorize NFAC Officers for purposes u/s 142(1): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Delhi-High-Court-Rule-12E-of-Income-Tax-Rules-Income-Tax-Income-Tax-Rule-CBDT-NFAC-Taxscan.jpg "Rule 12E of Income Tax Rules does not confine CBDT’s powers to only authorize NFAC Officers for purposes u/s 142(1): Delhi HC [Read Order]")
AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC [Read Order]
The Delhi High Court recently dismissed a petition challenging Notices issued by the Assistant Commissioner of Income Tax under Sections 143(2) and 142(1) of the Income Tax Act, 1961, affirming the...
![AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Delhi-High-Court-Delhi-HC-Income-Tax-Authority-section-1432-TAXSCAN.jpg "AO is “Prescribed Income Tax Authority” to issue Notices u/s 143(2) and 142(1): Delhi HC [Read Order]")
Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]
The Sikkim High Court recently held that cess priorly refunded cannot be recovered in light of change in law owing to an overruling decision passed by the Supreme Court while warning the Central...
![Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/sikkim-High-Court-Sikkim-HC-GST-CGST-Central-Goods-and-Services-Tax-Commissioner-Refund-Cess-TAXSCAN.jpg "Recovery impermissible for Refunded Cess merely on Overruling of Refund Order by SC: Sikkim HC warns of Rs. 20K Cost on Central GST Commissioner [Read Order]")
![CA’s Office on Fire: Bombay HC Condones 2-Day Delay in Income Tax Return Filing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Bombay-HC-Bombay-High-Court-Condones-2-Day-Delay-Income-Tax-Return-Income-Tax-Return-Filing-Chartered-Accountant-CA-CAs-Office-on-Fire-taxscan.jpg "CA’s Office on Fire: Bombay HC Condones 2-Day Delay in Income Tax Return Filing [Read Order]")
Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]
The Bombay High Court ( Bombay HC ) recently set aside an order by the Income Tax Appellate Tribunal ( ITAT ) and Revenue Department, ruling that the purchase expenses claimed by the petitioner could...
![Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-ITAT-Income-Tax-Appellate-Tribunal-Bombay-High-Court-Revenue-Department-TAXSCAN.jpg "Non-discharge of Onus of Proof by AO: Bombay HC quashes treatment of Purchase Expenses as Bogus [Read Order]")
![GST on Corporate Guarantee Payable only Once Under Reverse Charge Mechanism: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-Goods-and-Services-Tax-AAR-Authority-for-Advance-Ruling-GST-on-RCM-TAXSCAN.jpg "GST on Corporate Guarantee Payable only Once Under Reverse Charge Mechanism: AAR [Read Order]")