ITAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal ( ITAT ) reported at Taxscan.in during the previous week from March 5 to March 12, 2023. Sunil Kisanrao Bagul
Supreme Court and High Court 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 April 9 to April 16, 2023. Delhi HC Set Aside Section
Andar Bahar, Rummy and Teen Patti are golden cash cow of India’s mobile-first gaming market
A new research conducted by ENV Media has found that Andar Bahar, Teen Patti and Rummy are the anchors of casual Indian entertainment—the golden cash cow of the Asian country’s growing mobile-first gaming market.  Andar
CBDT issues SOP for Filing of Appeals & SLPs by Income Tax Department in Supreme Court [Read Circular]
The Central Board of Direct Taxes ( CBDT ) has issued Standard Operating Proceedure ( SOP ) for filing of Appeals & SLPs by Income Tax Department in Supreme Court. Several instructions and directions have
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 4 to November 10, 2023. State Declaration on KSCARDB as Cooperative Bank
GST CASE DIGEST: Significant Case Laws on Cancellation of GST Registration
GST registration is a process by which a taxpayer gets himself registered under GST.The registration granted under GST can be cancelled for specific reasons. The cancellation can either be initiated by the department on their
Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that demand for an extended period is not invokable in the absence of suppression of fact or misdeclaration to
Tax Judgments of High Courts Annual Digest 2023 (Part-17)
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
Confusion on GST implications on Ice Cream Parlours – A Sale Simpliciter or Restaurant Service?
Background Taxation on food and beverages has been under dispute for more than 50 years now. The controversy emerged from the Northern India Caterers case wherein dine-in restaurant was held to be a service on
Sanitizer : Classification HSN Code 3004 or 3808?
One basic thing should be clearly understood by all that classification of any product as medicament or cosmetics is only and exclusively governed by the provisions of the Drugs & Cosmetics Act, 1940. Production/ manufacture/
CESTAT Weekly Round-Up
This round-up analytically summarises the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) reported at Taxscan.in during November 11 to 17, 2023. CESTAT Quashes Penalty u/s 112 and 114 of
Tax Judgments of High Courts: Annual Case Digest 2023 [Part 3]
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
CESTAT Annual Digest 2023 (Part-11)
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in Availment of Cenvat Credit of Service Tax paid on Charges of Freight for transportation on Gas: CESTAT orders Fresh Adjudication
Sec 16(4) of the CGST Act – Why it may never be struck down
The Chhattisgarh High Court has, in the case of Jain Brothers v. Union Of India [W.P. (T) No. 191 of 2022] upheld the constitutional validity of Section 16(4) of the CGST Act, which prescribes a
ITAT Weekly Round-up
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal ( ITAT ) reported at Taxscan.in during the previous week from April 13 to April 20 ITAT Directs Readjudication with