Seller liable to charge GST on Other common amenities and facilities charges even if Booking and Agreement follow Release of Roads to Authorities: AAR
The Karnataka Bench of the Authority for Advance Ruling (AAR) has ruled that the seller of plot is liable to charge Goods and Services Tax (GST) on...
![Cost of New Property has to be Assessed as per Collaboration Agreement for Exemption u/s 54: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Cost-of-New-Property-has-to-be-Assessed-Collaboration-Agreement-for-Exemption-Agreement-for-Exemption-New-Property-has-to-be-Assessed-New-Property-Agreement-Collaboration-itat-taxscan.jpg "Cost of New Property has to be Assessed as per Collaboration Agreement for Exemption u/s 54: ITAT [Read Order]")
![Assessee cannot Claim Employer’s Liability to TDS on Foregone Salary as per Settlement Agreement before Accrual: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessee-Assessee-cannot-Claim-Employers-Liability-Employers-Liability-TDS-Foregone-Salary-Settlement-Agreement-Accrual-ITAT-Income-Tax-taxscan.jpg "Assessee cannot Claim Employer’s Liability to TDS on Foregone Salary as per Settlement Agreement before Accrual: ITAT [Read Order]")
![Ex-Kings XI Punjab Player Ajitesh Argal not liable to Service Tax for Brand Promotion Payments from Nike India during IPL: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Ajitesh-Argal-IPL-Service-Tax-Cricket-Brand-Promotion-Promotion-Kings-XI-Punjab-Nike-Payments-Liability-CESTAT-Taxscan.jpg "Ex-Kings XI Punjab Player Ajitesh Argal not liable to Service Tax for Brand Promotion Payments from Nike India during IPL: CESTAT [Read Order]")
Payment of Revenue Dues and Agreement to pay Revenue Arrears: Calcutta HC orders Restoration of cancelled GST Registration [Read Order]
The Calcutta High Court ordered the restoration of cancelled GST Registration on the ground of payment of revenue dues and agreement to pay revenue arrears. The petitioner, Ranjan Ghosh, filed the...
![Payment of Revenue Dues and Agreement to pay Revenue Arrears: Calcutta HC orders Restoration of cancelled GST Registration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Payment-of-Revenue-Dues-Revenue-Dues-Revenue-Arrears-Revenue-Calcutta-High-Court-Restoration-cancelled-GST-Registration-GST-Registration-GST-Taxscan.jpg "Payment of Revenue Dues and Agreement to pay Revenue Arrears: Calcutta HC orders Restoration of cancelled GST Registration [Read Order]")
Security Deposit for Freezer Taxable only on the year of Termination of Distributor Agreement: ITAT [Read Order]
The Cochin Income Tax Appellate Tribunal (ITAT) has recently held that the security deposit for the freezer was taxable only on the year of termination of distributor agreement. The assessee...
![Security Deposit for Freezer Taxable only on the year of Termination of Distributor Agreement: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Security-Deposit-Freezer-Taxable-Termination-Distributor-Agreement-ITAT-TAXSCAN.jpg "Security Deposit for Freezer Taxable only on the year of Termination of Distributor Agreement: ITAT [Read Order]")
Writ Court has no authority to Adjust Municipal Taxes, Repair and Maintenance Charges in absence of Specific Agreement: Calcutta HC [Read Order]
In a recent ruling the Calcutta High Court observed that the Writ Court has no authority to adjust Municipal Taxes, Repair and Maintenance Charges in the absence of a Specific Agreement. The writ...
![Writ Court has no authority to Adjust Municipal Taxes, Repair and Maintenance Charges in absence of Specific Agreement: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Writ-Court-Municipal-Taxes-Repair-and-Maintenance-Charges-Agreement-Calcutta-HC-TAXSCAN.jpg "Writ Court has no authority to Adjust Municipal Taxes, Repair and Maintenance Charges in absence of Specific Agreement: Calcutta HC [Read Order]")
Responsibility Shifts to Indian Resident, to meet with TDS Obligation when One Party to Agreement is Non-Resident having no PE: CESTAT [Read Order]
In a major ruling the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench noted that the responsibility shifts to an Indian resident, to meet with TDS obligation when one...
![Responsibility Shifts to Indian Resident, to meet with TDS Obligation when One Party to Agreement is Non-Resident having no PE: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Responsibility-Indian-Resident-TDS-Obligation-TDS-One-Party-Agreement-Non-Resident-PE-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Responsibility Shifts to Indian Resident, to meet with TDS Obligation when One Party to Agreement is Non-Resident having no PE: CESTAT [Read Order]")
Capital Gain Deduction u/s 54F cannot be Denied If Assessee Entered into Agreement to Sale within One Year of Sale of Original Asset: ITAT [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal ( ITAT ) has held that the capital gain deduction under Section 54F of the Income Tax Act 1961 could not be denied if the assessee had entered into...
![Capital Gain Deduction u/s 54F cannot be Denied If Assessee Entered into Agreement to Sale within One Year of Sale of Original Asset: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Capital-Gain-Deduction-Capital-Gain-Agreement-Sale-Original-Asset-ITAT-Income-Tax-Taxscan.jpg "Capital Gain Deduction u/s 54F cannot be Denied If Assessee Entered into Agreement to Sale within One Year of Sale of Original Asset: ITAT [Read Order]")
![Delhi HC Quashes Service Tax Proceedings Against Emaar [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Delhi-HC-Service-Tax-Proceedings-Emaar-TAXSCAN.jpg "Delhi HC Quashes Service Tax Proceedings Against Emaar [Read Order]")
Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]
A Single Bench of Allahabad High Court has held that in the case of segregation of works contract and supply of materials maintainable in view of agreement separate Goods and Services Tax...
![Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Segregation-Works-Contract-Segregation-of-Works-Contract-Supply-of-Materials-Materials-Agreement-GST-Payable-Allahabad-High-Court-Taxscan.jpg "Segregation of Works Contract and Supply of Materials maintainable in view of Agreement, Separate GST Payable: Allahabad HC [Read Order]")