Unsettled Points in Suspension Provision of IBC: Section 10A
The Ministry of Law and Justice on 05th June 2020 has promulgated with the assent of Hon’ble President of India an ordinance for the introduction of...
![VAT applicable on ‘Works Contract’ for ‘Fitting Out’ any Movable Property into Patient’s Body for improvement of Life: Madras HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/06/MIOT-hospital.jpeg "VAT applicable on ‘Works Contract’ for ‘Fitting Out’ any Movable Property into Patient’s Body for improvement of Life: Madras HC [Read Judgment]")
![Vodafone Idea Limited is not required to Deduct Tax u/s 194H on Prepaid SIM Cards: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2019/05/Vodafone-Idea-Taxscan.jpg "Vodafone Idea Limited is not required to Deduct Tax u/s 194H on Prepaid SIM Cards: ITAT [Read Order]")
![Capital Gain Deduction claim can be invoked during Re-Assessment if Assessee failed to file Returns: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/07/Capital-Gain-Tax-Taxscan.jpg "Capital Gain Deduction claim can be invoked during Re-Assessment if Assessee failed to file Returns: ITAT [Read Order]")
Closure of Branch irrelevant insofar as assessee choose Determination of Tax Liability on Compounding basis: Kerala HC [Read Judgment]
The High Court of Kerala held that the assessee with open eyes applied under the scheme and obtained permission. There was no cause for any exclusion since the closed down branch had business in the...
![Closure of Branch irrelevant insofar as assessee choose Determination of Tax Liability on Compounding basis: Kerala HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2018/08/Luxury-Tax-Kerala-High-Court-Taxscan.jpg "Closure of Branch irrelevant insofar as assessee choose Determination of Tax Liability on Compounding basis: Kerala HC [Read Judgment]")
Tribunal failed to deal with Claim of Assessee for Deduction under Section 10A of Income Tax Act, 1961: Karnataka HC [Read Judgment]
The High Court of Karnataka held that the tribunal has not dealt with the claim of the assessee for deduction under Section 10A of the Income Tax Act, 1961. The assessee, M/S Yokogawa India Ltd. is...
![Tribunal failed to deal with Claim of Assessee for Deduction under Section 10A of Income Tax Act, 1961: Karnataka HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2019/04/GST-TRAN-1-Karnataka-High-Court-Taxscan.jpg "Tribunal failed to deal with Claim of Assessee for Deduction under Section 10A of Income Tax Act, 1961: Karnataka HC [Read Judgment]")
Contractor Company rightfully entitled to claim Reimbursement of Sales Tax levied on Taxable Turnover of Works Contracts: SC [Read Judgment]
The Supreme Court of India while dismissing the appeal by the State of Orissa held that the contractor company is rightfully entitled to claim reimbursement of the amount of sales tax levied on the...
![Contractor Company rightfully entitled to claim Reimbursement of Sales Tax levied on Taxable Turnover of Works Contracts: SC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2017/08/Works-Contract.jpg "Contractor Company rightfully entitled to claim Reimbursement of Sales Tax levied on Taxable Turnover of Works Contracts: SC [Read Judgment]")
![No TDS on Company on payment of Harvesting Charges: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/sugar-cane.jpeg "No TDS on Company on payment of Harvesting Charges: ITAT [Read Order]")
Mere grant of Registration shall not result in grant of benefit u/s 10 and 11: Karnataka HC [Read Judgment]
The High Court of Karnataka held that the mere grant of registration to the assessee shall not result in the grant of benefit to it ipso facto under Sections 11 and 12 of the Income Tax Act, 1961 and...
![IGST is chargeable on Ex-Factory Inter-State Supplies: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/IGSTAAR-Inter-State-SuppliesEx-Factory.jpeg "IGST is chargeable on Ex-Factory Inter-State Supplies: AAR [Read Order]")
18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges: AAR [Read Order]
The Authority of Advance ruling (AAR) ruled that 18% of Goods and Service Tax is applicable on leased premises for Cold Storage purpose of agriculture produces on Leasing Charges. The applicant, M/s....
![18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/06/Cold-Storage-AAR-GST-agriculture.jpeg "18% GST applicable on Leased Premises for Cold Storage purpose of Agriculture Produce on Leasing Charges: AAR [Read Order]")