INTRODUCTION People of any age with certain underlying medical conditions, such as cardiovascular diseases, cancer, obstructive pulmonary diseases, and obesity and diabetes, are at increased risk for severe illness and death from COVID-19.  Tobacco use, alcohol

This yearly digest analyzes all the AAR and AAAR stories published in the year 2023 at taxscan.in. Supply of Pre-packaged and labelled Rice up to 25 kg to Export Attracts 5% GST: AAR 2023 TAXSCAN

The Concept  of GST was introduced in India in the Budget Speech of 28th February 2006 by the then Finance Minister. Since then, there has been a constant endeavor for the introduction of the GST

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

The Central Board of Indirect taxes and Customs (CBIC), vide circular no. 203/15/2023-GST, issued on 27th October 2023 has provided clarity on various services. The services is as follows: supply of service of transportation of

A tax refund is money you receive from the government because you overpaid your taxes. Essentially, it's like getting back the extra taxes you paid. This situation commonly occurs when the advance tax, TDS, or

The Income Tax Bar, Jalandhar, Punjab has submitted a Pre-Budget Memorandum to the Union Finance Minister, addressing major concerns among stakeholders, professionals and taxpayers with respect to the anticipations of Budget 2024. The representation reads

Tax refund, refers to the amount that receives from the government because the paid taxes exceed the computed tax liability. It is essentially a tax reimbursement. Tax refunds are usually applicable when the advance tax,

The impact of technology is so pervasive in all spheres of our lives and we may like it we may hate it, we may even dread it, but we just can’t miss it. Innovative technologies

This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the previous week from July 29 to August 4 2023. Assessing Authority is Duly Empowered to Call for Records

Non-Resident Individual is an individual who is not a resident of India for tax purposes. In order to determine whether an Individual is a Non-Resident or not, his residential status is required to be determined

Finance Minister Nirmala Sitharaman is scheduled to announce the Interim Budget 2024 on February 1, 2024 and India's middle class is waiting for its share of tax relief and sops. This key demographic, often referred

This weekly CESTAT round-up analytically summarizes the key stories of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from January 27, 2024 to February 03, 2024. Read Last Edition

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 January 22 to January 28, 2023. Bail Condition to Deposit of

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 January 13 to January 19, 2024, the last week of