The High Court of Kerala has upheld the inclusion of over-the-counter sales during the COVID-19 lockdown period in the turnover calculation for compounded tax under the Kerala General Sales Tax Act, 1963. The decision came
This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from March 23, 2024 to March 30, 2024. SUPREME COURT No Application of S. 71, Customs
In a significant case the Kerala high court while dismissing the review petition observed that the assessee would not be liable to pay interest for delayed filing of the returns and payment of turnover tax
The Chennai bench of Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) has observed that reviewing the earlier order of the commissioner of Goods and Service Tax ( GST ) is Impermissible by law.
In a significant case the Kerala high court while dismissing the review petition observed that bar attached hotels and shops should pay 5%of turnover tax as it is applicable in respect of retail outlets run
This is the weekly round of the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from March 16, 2024 to March 22 are analytically summarized in this Round-Up. AO blindly relied Investigation
The Madras High Court has ruled that Goods and Services Tax ( GST ) shall not be levied on hostels as it comes under the purview of 'Residential Dwelling For Use as Residence' under Entry
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during March 10th to March 23rd of 2024. SUPREME COURT False Declaration under IDS to
The Kerala High Court directed the Income-tax authority to keep recovery proceedings in abeyance till the disposal of the stay petition against the Income Tax Assessment Order. R Jaikrishna, Narayani Harikrishnan , C S Arun
The Income Tax Appellate Tribunal ( ITAT ), Delhi bench ruled that income from the hotel related services provided to Indian hotels is not royalty/Fee including service ( FIS ) under Article 12 of the
This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from March 3, 2024 to March 15,2024 No Service Tax leviable on
This is the weekly round of the Income Tax Appellate Tribunal ( ITAT ) that were published at Taxscan.in from March 09, 2024 to March 15 are analytically summarized in this Round-Up. Relief to Toyota
The Delhi bench of Income Tax Appellate Tribunal ( ITAT ) allowed deduction of Employees Stock Option Plan ( ESOP ) claimed within the time limit prescribed under Section 139(5) of the Income Tax Act, 1961.
This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from March 2nd to March 9th of 2024. Opportunity not Granted
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the transaction between licensee and licensor does not fall under renting of immovable property and sets aside the Demand
