Set Back to BSNL: Supreme Court Rules Tax Responsibility for Mobile Tower Erection Rests with Land and Building Users, Not Owners [Read Order]
In a significant ruling, the Supreme Court ruled that the tax responsibility for the mobile tower erection lies on the users of the land and building...
![Transformer Dispute: Supreme Court Directs SPML Infra to Submit Affidavit Disclosing ITC Benefits and Transformer Usage Details with Balance Sheet [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/10/Transformer-Dispute-Supreme-Court-Directs-SPML-Infra-Affidavit-Disclosing-ITC-Supreme-Court-Balance-Sheet-taxscan.jpg "Transformer Dispute: Supreme Court Directs SPML Infra to Submit Affidavit Disclosing ITC Benefits and Transformer Usage Details with Balance Sheet [Read Judgement]")
![Expenses involving Freebies to the Doctors to be Disallowed u/s 37 of Income Tax Act: ITAT Restores matter to AO for Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Expenses-involving-Freebies-to-the-Doctors-Freebies-to-the-Doctors-Income-Tax-Act-ITAT-Restores-matter-to-AO-Re-adjudication-taxscan.jpg "Expenses involving Freebies to the Doctors to be Disallowed u/s 37 of Income Tax Act: ITAT Restores matter to AO for Re-adjudication [Read Order]")
![Delay in CIT(A)s Order Communication: Supreme Court Restores Appeal back to ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Delay-in-CITAs-Communication-Supreme-Court-Restores-Appeal-back-ITAT-TAXSCAN.jpg "Delay in CIT(A)s Order Communication: Supreme Court Restores Appeal back to ITAT [Read Order]")
Activities of Water and Land Management Training and Research Institute 'per se' Charitable: Supreme Court upholds grant of Registration u/s 12AA
The Supreme Court recently upheld the registration of the Water and Land Management Training and Research Institute as a charitable organization under Section 12AA ruling against the revenue in a...
Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]
The Supreme Court, in a sequence of appeals initiated by the tax department, upheld the ruling of the Delhi High Court. It also made a significant observation regarding the commencement of the 6-year...
![Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Six-Year-Time-Limit-Income-tax-Act-Transfer-of-Seized-Materials-Jurisdictional-AO-Supreme-Court-TAXSCAN.jpg "Six Year Time Limit u/s 153C(1) of Income tax Act applies only from Transfer of Seized Materials to Jurisdictional AO: Supreme Court [Read Order]")
Inability to Monitor GST Portal Amidst Staffing Shortage: Madras High Court allows Construction Company to file Statutory Appeal Beyond Limitation Period
The Madras High Court has issued an instruction to the SRM Engineering Construction Company Limited, allowing them to submit a statutory appeal, even if it falls outside the specified time limit....
"All States have agreed to pass ordinance, amendments for GST Levy on Online Gaming, 18 have already passed", says Revenue Secretary Sanjay Malhotra after 52nd GST Council Meeting
The 52nd Goods and Services Tax (GST) Council has convened today, on 07-10-2023 where the constitution of the GST Appellate Tribunal (GSTAT) and taxation of many goods and services have been...
