Complete Case Digest of Maharashtra AAR (Part 2)
The GST AAR's decision is only binding on the applicant who requested the verdict and the jurisdictional GST authorities. If the GST officer issues an order that contradicts the AAR's finding, the applicant has 30
Supreme Court and High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week from September 19 to September 24, 2022. MUNAVVER ISMAIL MEMON Vs STATE
Complete Case Digest on Tamil Nadu Authority for Advance Ruling (AAR) and Appellate Authority for Advance Ruling (AAAR) -Part 1
An advance ruling helps the applicant in planning his activities, which are liable for payment of GST, well in advance. It provides certainty and transparency to a taxpayer with respect to an issue which may
GST on online Gaming: Are you game?
With virtual reality ruling all aspects of our lives, gaming is no exception. Owing to the pandemic, not only adults, playground for kids has also shifted on the screens. The online gaming industry in India
Case Digest: Capital gain on Property (Part -3)
Profits or gains arising from the transfer of an immovable property, held as a capital asset, are taxed under the head "Capital Gains”. The incidence of tax on Capital Gains depends upon the period for
 ITAT Annual Digest [PART 47]
Activities of the trust cannot be the deciding factor while granting registration u/s 12A of Income Tax Act: ITAT M/s Shri Agrasen Jan Kalyan Trust vs CIT(Exemption) CITATION: 2023 TAXSCAN (ITAT) 1741  The Raipur bench
GST AAR and AAAR Rulings: Annual Case Digest 2023 [Part-4]
This yearly digest analyzes all the Goods and Services Tax (GST) AAR and AAAR stories published in the year 2023 at taxscan.in Garbage tipper vehicle supply by TATA motor vehicle attracts 28% GST In Re:
ITAT Weekly Round-Up
This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that were covered by Taxscan.in the week before, from April 16th to April 22n, 2023. The ITAT was established in 1941 and has
ITAT Weekly Round-Up
This Round-Up analytically summarises the key stories related to the Income Tax Appellate Tribunal (ITAT) reported at Taxscan.in during August 5 to August 10, 2023. ITAT upholds Approval Granted u/s 153D of Income Tax Act
Tax Judgments of High Courts Annual Digest 2023 [Part – 20]
This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxscan.in during the year 2023. These stories include judgements and observations of High Courts
Supreme Court and High Court Weekly Round-Up
This weekly round-up analytically summarises the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from November 18 to November 24, 2023. No Income Tax Deduction allowable for Gains
CESTAT Weekly Round Up
This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at taxscan. in, from January 15 to January 21, 2023. Earlier Payments made through Cenvat Account
Journey of Five Years of GST – An Analysis
GST law is implemented in our Country with effect from 01.07.2017. It is now five years have been completed since the introduction of this new law. In these five years, we have seen many ups
Case Digest: Income Tax Deductions for Donations under Section 80G
The Government has allowed taxpayers for income tax deductions under Section 80G for the amount which has been donated. The amount which has been donated by a person is allowed to be claimed as a
GST AAR and AAAR Rulings: Annual Digest 2023 [Part 2]
This yearly digest analyzes all the AAR and AAAR stories published in the year 2023 at taxscan.in Providing Catering Services to Educational Institutions from 1st standard to 2nd PU College exempted from GST:AAR In Re: