A Division Bench of the Gujarat High Court reiterated that the payment of pre- deposit can be made by utilizing electronic credit ledger. The Assistant Commissioner, CGST and Central Excise, Division – I, Surat has

The Mumbai bench of the Income Tax Appellate Tribunal ( ITAT ) has ruled that there exists no employer-employee relationship between Piramal Enterprises and doctors, leading to the deletion of additions under Sections 115WB(2)(d) and

The Insolvency and Bankruptcy Code, 2016 ( IBC, 2016 ) was recommended on 31st May 2005. The code deals with time-bound proceedings, applicability and accessibilities, moratorium and suspension of the proceedings, setting up of operating

The Bombay High Court viewed that the error on the part of the auditor is reasonable cause for delay in claiming exemption and condoned the delay. Since the delay has been condoned, Respondent shall process

It appears as if the taxability of Ocean Freight is a magnet of litigation under the Indian Indirect tax regime. Initially under Service Tax, ocean freight was exempt. However, the same was made subject to

The Bombay High Court recently quashed and set aside Form SVLDRS 3, issued without issuance of Form SVLDRS 2 while directing the designated committee to issue Form SVLDRS 2 and afford an opportunity of personal

The Bombay High Court directed disciplinary action against the Assessing Officer ( AO ) as no order was passed on the rectification application under the Income Tax Act, 1961 for six years. The Petitioner has

This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from April 13th, 2024 to April 20th, 2024. SUPREME COURT Licensing of software products of Microsoft

The Delhi bench of the National Company Law Appellate Tribunal(NCLAT) held that power to recall is not power of the tribunal to rehear the case , which is the scope of review of judgment. The

A Division Bench of the Bombay High Court ruled that the High Court as an Appellate Court is not empowered to interfere with orders of the Income Tax Settlement Commission ( ITSC ). It is

In a much significant ruling, the Bombay High Court held that the Enforcement Directorate ( ED ) cannot record statement at night by depriving person's right to sleep. By the writ petition preferred under Article

The High Court of Bombay has struck down a Goods and Services Tax (GST) demand on ocean freight for services originating from outside India. The ruling cited Notification No. 8/2017-Integrated Tax (Rate) dated 28th June

SUPREME COURT Services Rendered with Procurement of Goods for Exports are not to be categorised as intermediary services: Supreme Court Dismisses Appeal COMMISSIONER OF G.S.T. AND CENTRAL EXCISE vs M/S SNQS INTERNATIONAL SOCKS PRIVATE LIMITED

In a significant ruling, the Bombay High Court held that the issuance of reassessment order against housewife on property being purchased by husband is invalid. The petitioner, a housewife who had no income and therefore,

The Bombay High Court recently observed that the dissatisfaction should be recorded by the Assessing Officer (AO) regarding the correctness of the claim of assessee relating to the expenditure under Section 14A(2) of the Income