Taxscan Team
![VAT on Sale of Food, Refreshments and Drinks including Liquors by Club to Members: Madras HC dismisses Petition against Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/VAT-on-Sale-of-Food-Refreshments-and-Drinks-including-Liquors-by-Club-to-Members.jpg "VAT on Sale of Food, Refreshments and Drinks including Liquors by Club to Members: Madras HC dismisses Petition against Notice [Read Order]")
VAT on Sale of Food, Refreshments and Drinks including Liquors by Club to Members: Madras HC dismisses Petition against Notice [Read Order]
A single Bench of the Madras High Court dismissed petition against notice regarding Value Added Tax (VAT) on Sale of Food, Refreshments and Drinks...
![Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Assessing-Officer-must-hear-assessee-before-Issuing-notice-Income-Tax-Act-Kerala-HC-TAXSCAN.jpg "Assessing Officer must hear assessee before Issuing notice u/s 148 of Income Tax Act: Kerala HC [Read Order]")
![Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Subsidy-TUF-Scheme-Capital-Receipt-Deduction-Subsidy-received-ITAT-taxscan.jpg "Subsidy received under TUF Scheme is Capital Receipt, allowable as Deduction: ITAT [Read Order]")
![CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/CESTAT-Service-Tax-demand-serviceTax-Developers-Co-development-Agreement-taxscan.jpg "CESTAT quashes Service Tax demand on consideration received by Developers from Co-development Agreement [Read Order]")
![Payment of Property Tax does not give encroacher any Right to Squat over Forest/Municipal Land: Himachal Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Payment-of-Property-Tax-Right-to-Squat-over-Forest-Municipal-Land-Himachal-Pradesh-High-Court-Taxscan.jpg "Payment of Property Tax does not give encroacher any Right to Squat over Forest/Municipal Land: Himachal Pradesh HC [Read Order]")
![Order confirming Service Tax without issuing SCN is invalid: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Order-Service-Tax-SCN-Telangana-HC-taxscan.jpg "Order confirming Service Tax without issuing SCN is invalid: Telangana HC [Read Order]")
Power to Grant Stay with Pre-Deposit of 20% of Disputed Demand is a directory in Nature, not Mandatory: Delhi HC [Read Order]
The Delhi High Court (HC) has held that the Power to Grant a Stay with a Pre-Deposit of 20% of Disputed Demand is a directory in Nature, not Mandatory. Dr B L Kapur Memorial Hospital, the assessee...
![Power to Grant Stay with Pre-Deposit of 20% of Disputed Demand is a directory in Nature, not Mandatory: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Pre-Deposit-Disputed-Demand-Delhi-High-Court-taxscan.jpg "Power to Grant Stay with Pre-Deposit of 20% of Disputed Demand is a directory in Nature, not Mandatory: Delhi HC [Read Order]")
![IBC Proceedings against Employer Not a Ground to Deny TDS Credit to Employee: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/IBC-Insolvency-and-Bankruptcy-Code-TDS-Credit-TDS-ITAT-IBC-Proceedings-against-Employer-Taxscan.jpg "IBC Proceedings against Employer Not a Ground to Deny TDS Credit to Employee: ITAT [Read Order]")
Addition of Unexplained Credit based on bogus LTCG on Sale of Penny Stock without Cogent evidence is not valid: Delhi HC [Read Order]
The Delhi Bench High Court has held that the Addition of unexplained credit based on bogus LTCG on the sale of penny stock without cogent evidence is not valid. Karuna Garg, the appellant...
![Addition of Unexplained Credit based on bogus LTCG on Sale of Penny Stock without Cogent evidence is not valid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Addition-of-Unexplained-Credit-Addition-Unexplained-bogus-LTCG-bogus-LTCG-Sale-of-Penny-Stock-penny-stock-Cogent-evidence-Delhi-HC-taxscan.jpg "Addition of Unexplained Credit based on bogus LTCG on Sale of Penny Stock without Cogent evidence is not valid: Delhi HC [Read Order]")
Addition based on Unexplained Deposit becomes valid when Three conditions required u/s 68 not proved: Allahabad HC [Read Order]
The Allahabad High Court (HC) has held that an Addition based on an unexplained deposit becomes valid when Three conditions required under section 68 of the Income Tax Act,1961 are not proved. ...
![Addition based on Unexplained Deposit becomes valid when Three conditions required u/s 68 not proved: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Deposit-Allahabad-High-Court-taxscan.jpg "Addition based on Unexplained Deposit becomes valid when Three conditions required u/s 68 not proved: Allahabad HC [Read Order]")
Reappointment is not a Vested Right: Gujarat HC denies to Compel Expedition of Appointment of Judicial Member of NCLT [Read Order]
A Division Bench of the Gujarat HC has recently denied to compel the expeditious appointment of Manorama Kumari as the Judicial Member pursuant to the willingness shown in being reappointed at the...
![Reappointment is not a Vested Right: Gujarat HC denies to Compel Expedition of Appointment of Judicial Member of NCLT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Reappointment-Vested-Right-Gujarat-HC-Expedition-of-Appointment-of-Judicial-Member-of-NCLT-TAXSCAN.jpg "Reappointment is not a Vested Right: Gujarat HC denies to Compel Expedition of Appointment of Judicial Member of NCLT [Read Order]")
Refund of Service Tax paid allowable based on Challans showing date of payment within one year: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the refund of service tax paid is allowable based on challans showing the date of payment within...
![Refund of Service Tax paid allowable based on Challans showing date of payment within one year: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Refund-Refund-Of-Service-Tax-Service-Tax-Service-Tax-Challans-payment-CESTAT-taxscan.jpg "Refund of Service Tax paid allowable based on Challans showing date of payment within one year: CESTAT [Read Order]")