The Supreme Court while rejecting condonation of delay application held that the High Court has wide jurisdiction under Article 226 of the Constitution, does not mean that it can disregard the substantive provisions of a...
The unprecedented outbreak of the COVID-19 urged the adoption of ‘social distancing’ in various countries. Amidst the lockdown and quarantines, various sectors implemented the ‘work from home’ policy, ensuring a healthy, safe and flexible working...
The Authority of Advance Ruling (AAR) held that 12% of Goods and Service Tax (GST) is applicable to printing and supply of textbooks to government departments which are registered under Goods and Service Tax (GST)...
The Authority of Advance Ruling (AAR) held that 5% of Goods and Service Tax (GST) is applicable to the supply of waste paper and transportation services received from Goods Transport Agency (GTA). The applicant, M/s...
The Supreme Court held that the tax deduction is available on profits under the business head for Infrastructure development facility under section 80IA of the Income Tax Act. The partnership firm M/s. Chetak Enterprises...
The Supreme court directed tax authorities to give cognizant an opportunity to explain its positions on a two-year-old tax dispute. The Cognizant Technology Solutions India Private Limited is engaged in the business of development of...
The Supreme Court has upheld the order of Bombay High Court that the Dream11 is a Game of Skill and not a Game of Chance, not come under Gambling, will attract 18% GST. The petitioner...
The Central Board of Direct Taxes clarified that if the Direct Tax case is pending in Arbitration without appeal pending is eligible to apply under Vivad se Vishwas Scheme. An assessee whose case is pending...
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has held that the wife is eligible for deduction under section 54 of the Income Tax Act for the investment in a house in the...
The Madras High Court has held that the liability to pay the interest on delayed tax is an automatic liability but the quantification cannot be unilateral. The High Court cannot determine the quantity of interest....
The Tripura High Court has directed the state government to grant reimbursement of Value Added Tax(VAT) as per the State Government Scheme which ensured so for Commercial Productions in the state. The petitioner, Brite Rubber...
The Pune bench of the Income Tax Appellate Tribunal (ITAT), has recently held that the license fees received for the use of the Industrial Parks should be assessed as business income. While dismissing a departmental...
In the case of the Commissioner of Central Excise And Service Tax vs. M/s Pipavav Shipyard Limited, the High Court of Gujarat held that the HR Plates, MS Flats, MS Coils, Wire Ropes, Rails, Welding...
In the case of M/s Nola Ram Dulichand Dal Mills & Anr. vs. Union of India, the Supreme Court of India held that 100% Export Oriented Unit (EOU) and Special Economic Zones (SEZs) are not...
The Delhi High Court has held that land belonging to religious establishment compulsorily acquired by the government is liable to TDS under Section 194 LA of the Income Tax Act if it is not proved...
In a relief for Rajinikanth, the Income Tax department has withdrawn their three tax appeal filed in the Madras High Court against the Superstar Rajinikanth, for concealing his income and expenditure details. The IT department...
In a significant ruling, the Supreme Court of India held that the orders passed by the High Court which are contrary to the Section 67 (8) of the Central Goods and Services Act, 2017 shall...
The Supreme Court of India in the case of Genpact India Pvt Ltd v. DCIT held that a petition that is admitted by the High Court may be rejected by the Court on the ground...
The Central Board of Direct Taxes ( CBDT ) has further enhanced Monetary limits for filing of appeals by the Income Tax Department. There is a substantial pendency of appeals of the Income Tax Department...
The Income Tax Appellate Tribunal ( ITAT ), Kolkata bench has held that the provisions relating to tax deduction at the source ( TDS ) cannot be invoked in case of payment made for translation...
The Madras High Court has held that a notice proposing to attach the property by the income tax department cannot be challenged before the High Court invoking the writ jurisdiction under Article 226 of the...
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