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Supreme Court & High Courts Weekly Round-up
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous...
![GST not leviable on Assignment/Transfer of Leasehold Rights to third party: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/leasehold-rights-transfer.jpg "GST not leviable on Assignment/Transfer of Leasehold Rights to third party: Gujarat HC [Read Order]")
![No Service Tax Leviable on GIDCs Infrastructure Upgradation, Subletting, and other Fees during Impugned Period of either before or after 01.07.2012: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/site-imd-1.jpg "No Service Tax Leviable on GIDCs Infrastructure Upgradation, Subletting, and other Fees during Impugned Period of either before or after 01.07.2012: CESTAT [Read Order]")
![Disallowance of Depreciation under MAT Provisions for Adjustments in Book of Profit does not Attract Penalty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Disallowance-Depreciation-MAT-Provisions-Book-of-Profit-Penalty-ITAT-taxscan.jpg "Disallowance of Depreciation under MAT Provisions for Adjustments in Book of Profit does not Attract Penalty: ITAT [Read Order]")
![ITC not available for GST paid on Input Services of Lease Premium on which GST has been charged: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/ITC-GST-paid-lease-premium-AAR-taxscan.jpg "ITC not available for GST paid on Input Services of Lease Premium on which GST has been charged: AAR [Read Order]")
Contractors performing work in the nature of Developer-cum-Contractor eligible for Deduction u/s 80A even after Amendment: ITAT
The Rajkot bench of the Income Tax Appellate Tribunal (ITAT) has held that the contractors performing the work in the nature of a developer-cum-contractor are still eligible to claim deduction under...
Compensation Paid for setting up of SEZ will be considered as ‘Supply of Services’, GST payable: AAR [Read Order]
The Goa Authority for Advance Ruling (AAR) held that compensation paid for setting up of Special Economic Zone (SEZ) unit will be considered as a ‘supply of services’ under Goods and Service Tax (GST)...
![Compensation Paid for setting up of SEZ will be considered as ‘Supply of Services’, GST payable: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/05/Retrenchment-Compensation-Taxscan.jpg "Compensation Paid for setting up of SEZ will be considered as ‘Supply of Services’, GST payable: AAR [Read Order]")