Rajasthan High Court
Rajasthan High Court,Rajasthan HC,High Court of rajasthan
Limitation Period of GST Appeal begins from Date of Communication of Order: Rajasthan HC
The Rajasthan High Court has clarified that the limitation period for filing an appeal under the GST ( Goods and Services Tax ) Act begins from the...
![Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/2055076-royalty-royalty-and-dead-rent-dead-rent-collected-by-state-for-mining-rights-state-for-mining-rights-taxscan.webp "Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]")
![Rajasthan HC permits PMLA accused to Travel Abroad with Rs. 25 Lakh Bank Guarantee [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/2054412-rajasthan-hc-pmla-travel-abroad-rs-25-lakhs-bank-guarantee-taxscan.webp "Rajasthan HC permits PMLA accused to Travel Abroad with Rs. 25 Lakh Bank Guarantee [Read Order]")
![ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]](https://www.taxscan.in/wp-content/uploads/2025/05/AO-incorrectly-already-disallowed-Penalty-ITAT-Penalty-prevent-Double-Addition-taxscan.jpg "ITAT Deletes Rs.96.62 Lakh Penalty, Rules Section 271(1)(c) Not Applicable on Estimated Additions [Read ORder]")
![Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Whatsapp-Whatsapp-Chats-Revealed-Transactions-Whatsapp-Chats-Revealed-Whatsapp-Chats-Rajasthan-HC-Rajasthan-HC-Upholds-taxscan.jpg "Whatsapp Chats Revealed Transactions of ₹1 Crore: Rajasthan HC Upholds Income Tax Proceedings [Read Order]")
[BREAKING] Telecom Towers, Pre-Fab Buildings Qualify as Capital Goods for GST/CENVAT Input Tax Credit: Rajasthan HC [Read Order]
In a recent ruling, the Rajasthan High Court has concurred with the Supreme Court decision in Bharti Airtel and held that telecom towers and pre-fabricated buildings qualify as capital goods eligible...
![[BREAKING] Telecom Towers, Pre-Fab Buildings Qualify as Capital Goods for GST/CENVAT Input Tax Credit: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Bharti-Hexacom.jpg "[BREAKING] Telecom Towers, Pre-Fab Buildings Qualify as Capital Goods for GST/CENVAT Input Tax Credit: Rajasthan HC [Read Order]")
“Income Chargeable to Tax Means Chargeable Under the Act”: Rajasthan HC Quashes S.148A(d) Order on NRI’s Land Purchase [Read Order]
The Rajasthan High Court recently quashed an order passed under Section 148A(d) of the Income Tax Act, 1961, affirming that foreign income used for purchasing land in India does not automatically...
![“Income Chargeable to Tax Means Chargeable Under the Act”: Rajasthan HC Quashes S.148A(d) Order on NRI’s Land Purchase [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Rajasthan-High-Court-NRIs-Land-Purchase-Chargeable-Under-the-Act-taxscan.jpg "“Income Chargeable to Tax Means Chargeable Under the Act”: Rajasthan HC Quashes S.148A(d) Order on NRI’s Land Purchase [Read Order]")
Validity of Circular No. 150/2021 under Challenge: Rajasthan HC stays GST Recovery on Highway Annuities [Read Order]
In a recent ruling, the Rajasthan High Court stayed the recovery of GST on annuity payments received under the hybrid annuity model for highway construction considering the challenge to the validity...
![Validity of Circular No. 150/2021 under Challenge: Rajasthan HC stays GST Recovery on Highway Annuities [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Validity-of-Circular-Challenge-Rajasthan-HC-GST-Recovery-Highway-Annuities-taxscan.jpg "Validity of Circular No. 150/2021 under Challenge: Rajasthan HC stays GST Recovery on Highway Annuities [Read Order]")
No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]
The Rajasthan High Court recently ruled referred to the Supreme Court decision in Union of India & ors. Vs. Rajeev Bansal (2024) to hold that reassessment notice under Section 148 of the Income...
![No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/No-Income-Tax-Reassessment-Notice-Statutory-Limitation-Rajasthan-HC-SC-Decision-Rajeev-Bansal-taxscan.jpg "No Income Tax Reassessment Notice u/s 148 May be Issued after Statutory Limitation: Rajasthan HC refers SC Decision in Rajeev Bansal [Read Order]")
GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]
The Rajasthan High Court recently directed a special purpose vehicle, indulged in the construction of governmental projects under a Build-Operate-Transfer (BOT) agreement to pursue an appeal against...
![GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/GST-BOT-Model-Construction-Agreement-Rajasthan-HC-Appeal-Proper-Authority-light-of-Audit-Reports-Govt.-Circular-taxscan.jpg "GST on BOT Model Construction Agreement: Rajasthan HC directs Appeal before Proper Authority in light of Audit Reports and Govt. Circular [Read Order]")
Recording of satisfaction u/s 271E insufficient for Income Tax Penalty proceedings u/s 271D: Rajasthan HC [Read Order]
In a recent decision, the High Court of Rajasthan has held that recording of satisfaction by DCIT under Section 271E of the Income Tax Act is insufficient for the initiation and imposition of...
![Recording of satisfaction u/s 271E insufficient for Income Tax Penalty proceedings u/s 271D: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Rajasthan-High-Court-Penalty-Income-Tax-taxscan.jpg "Recording of satisfaction u/s 271E insufficient for Income Tax Penalty proceedings u/s 271D: Rajasthan HC [Read Order]")
ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]
In a recent ruling, the Jaipur bench of the Income Tax Appellate Tribunal (ITAT) deleted the addition of ₹8.36 lakh made by the AO under Section 40A(3) of the Income Tax Act. The appeal was against...
![ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Deletes-Disallowance-of-Cash-Payments-Disallowance-of-Cash-Payments-Cash-Payments-Exemptions-on-Property-Transactions-Property-Transactions-taxscan.jpg "ITAT Deletes Disallowance of Cash Payments u/s 40A(3), Upholds Claims of Rule 6DD Exemptions on Property Transactions [Read Order]")