This Annual Case Digest analytically summarizes the key stories related to Tax judgements of various High Courts in India reported in Taxsca.in during the year 2023. These stories include judgements and observations of High Courts

Goods and Services Tax Authority for Advance Ruling (GST AAR)  is  a quasi-judicial body established in India under the GST Act of 2017. The GST AAR is in charge of issuing binding rulings on the

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

This weekly summary analyses the major Income Tax Appellate Tribunal (ITAT) stories that have been published at Taxscan.in. during the previous week from June 17 to 23, 2023. ITAT Upholds Disallowance made u/s 143(1) of

GST is known as the Goods and Services Tax which is an indirect tax which has replaced many indirect taxes in India such as the excise duty, VAT, services tax, etc. The Goods and Service

The Indian Government has made significant strides in the last 4 years in taking India to new heights in terms of the welfare of the citizenry, the overall structure& growth of the economy, and creating

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

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