Manu Sharma
Manu Sharma is a tax-law enthusiast who is also a Physics Graduate deeply passionate about gaming, puzzles, technology and movies. With an eye for detail and knack for legal research, Manu plays a crucial role in curating and editing content to ensure accuracy, clarity, and relevance.
![Bank liable to pay Income Tax on Interest on Sticky Loans/NPAs on Receipt Basis: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Bank-Income-Tax-Tax-Interest-Sticky-Loans-Interest-on-Sticky-Loans-Interest-on-NPAs-Himachal-Pradesh-High-Court-taxscan.jpg "Bank liable to pay Income Tax on Interest on Sticky Loans/NPAs on Receipt Basis: Himachal Pradesh HC [Read Order]")
Bank liable to pay Income Tax on Interest on Sticky Loans/NPAs on Receipt Basis: Himachal Pradesh HC [Read Order]
A Division Bench of the Himachal Pradesh High Court recently held that, the assessee-Kangra Central Co-operative Bank Limited is liable to tax only...
![Quashing of Income Tax Penalty would Invalidate further Criminal Proceedings: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Income-Tax-Penalty-Criminal-Proceedings-Jharkhand-HC-taxscan.jpg "Quashing of Income Tax Penalty would Invalidate further Criminal Proceedings: Jharkhand HC [Read Order]")
![Gross Income can be determined on the basis of ITR: Calcutta HC revises Insurance Compensation in Accident Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Gross-Income-can-be-determined-on-the-basis-of-ITR-Calcutta-HC-revises-Insurance-Compensation-in-Accident-Case-TAXSCAN.jpg "Gross Income can be determined on the basis of ITR: Calcutta HC revises Insurance Compensation in Accident Case [Read Order]")
![Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Agricultural-Activity-Agricultural-Income-Sale-Capital-Gains-ITAT-taxscan.jpg "Agricultural Activity carried out and Agricultural Income declared, Sale not taxable as Capital Gains: ITAT [Read Order]")
![Dispute over ITC claim on GST Cost for Intra Unit Gas Transmission: Delhi HC allows Arbitration Petition against GAIL [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/ITC-claim-GST-Cost-Delhi-HC-Petition-GAIL-taxscan.jpg "Dispute over ITC claim on GST Cost for Intra Unit Gas Transmission: Delhi HC allows Arbitration Petition against GAIL [Read Order]")
Non-Disbursal of GST Transitional Credit despite Court Order due to Glitches on Portal: Delhi HC Warns Dept Imposing Cost and Interest [Read Order]
Amidst many complaints regarding the issues with the Income Tax and GST Portals, the Delhi High Court Division Bench of Justice Vibhu Bakhru and Justice Purushaindra Kumar Kaurav warned the...
![Non-Disbursal of GST Transitional Credit despite Court Order due to Glitches on Portal: Delhi HC Warns Dept Imposing Cost and Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Transitional-Credit-Court-Order-Gst-Gst-Portal-Glitches-on-Portal-Delhihighcourt-Dept-Imposing-Cost-and-Interest-taxscan.jpg "Non-Disbursal of GST Transitional Credit despite Court Order due to Glitches on Portal: Delhi HC Warns Dept Imposing Cost and Interest [Read Order]")
Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC [Read Order]
The Gujarat High Court has recently set aside the detention order of trucks of Shree Ram Road Carriers, as the demand and detention was based merely on assumption of tax evasion from expiry of E-Way...
![Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Evade-GST-GST-Expiry-Expiry-of-E-Way-Bill-E-Way-Bill-Gujarat-High-Court-taxscan.jpg "Intention to Evade GST cannot be Assumed Merely on Ground of Expiry of E-Way Bill: Gujarat HC [Read Order]")
No GST Exemption for Spinal Muscular Atrophy Medicine: 'Policy decision', says Supreme Court [Read Order]
The Supreme Court two-judge bench of Justice M R Shah and Justice C T Ravikumar held that, a Writ of Mandamus cannot be issued directing the Government to exempt the medicine to cure Spinal Muscular...
![No GST Exemption for Spinal Muscular Atrophy Medicine: Policy decision, says Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/GST-Supreme-Court-GST-Exemption-Spinal-Muscular-Atrophy-taxscan.jpg "No GST Exemption for Spinal Muscular Atrophy Medicine: Policy decision, says Supreme Court [Read Order]")
Excise Matter remanded back to Single Bench: Delhi HC allows Writ on Exhaustion of all Alternate Remedies [Read Order]
A Division Bench of the Delhi High Court has recently allowed the Letters Patent Appeal (LPA) challenging the decision of the Single Bench dismissing the Writ Petition of the appellant. The...
![Excise Matter remanded back to Single Bench: Delhi HC allows Writ on Exhaustion of all Alternate Remedies [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Excise-Delhi-HC-Writ-Writ-Petition-taxscan.jpg "Excise Matter remanded back to Single Bench: Delhi HC allows Writ on Exhaustion of all Alternate Remedies [Read Order]")
