![No Liability to Pre-Deposit for Bail in GST Case in absence of Completed Assessment: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/No-Liability-Pre-Deposit-for-Bail-in-GST-Case-Assessment-Supreme-Court-TAXSCAN.jpg "No Liability to Pre-Deposit for Bail in GST Case in absence of Completed Assessment: Supreme Court [Read Judgement]")
No Liability to Pre-Deposit for Bail in GST Case in absence of Completed Assessment: Supreme Court [Read Judgement]
The Supreme Court has recently held that the appellant has no liability to pre-deposit half the revenue loss, in the absence of a completed...
![Disposal of Appeal without attaining finality and allowing Reopening of all issues creates a Multiplicity of Proceedings: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Disposal-of-Appeal-Gujarat-Highcourt-taxscan.jpg "Disposal of Appeal without attaining finality and allowing Reopening of all issues creates a Multiplicity of Proceedings: Gujarat HC [Read Order]")
![Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Non-filing-of-Affidavit-Repayment-of-Loan-Orissa-HC-Addition-Unsecured-Loan-Taxscan.jpg "Non-filing of Affidavit Proving Repayment of Loan: Orissa HC Upholds Addition for “Unsecured Loan” [Read Order]")
![Levy on Extra Neutral Alcohol under State VAT or GST: Bombay HC defers hearing as matter pending with Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/03/Extra-Neutral-Alcohol-State-VAT-GST-Bombay-HC-Supreme-Court-TAXSCAN.jpg "Levy on Extra Neutral Alcohol under State VAT or GST: Bombay HC defers hearing as matter pending with Supreme Court [Read Judgement]")
Amendment to Section 40(a)(ia) of Income Tax Act vide Finance Act, 2014 has No Retrospective Effect: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) has held that the amendment to Section 40(a)(ia) of the Income Tax Act 1961 by Finance Act 2014 would not have the retrospective effect. The assessee...
![Amendment to Section 40(a)(ia) of Income Tax Act vide Finance Act, 2014 has No Retrospective Effect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Amendment-Income-Tax-Act-Finance-Act-ITAT-Income-Tax-taxscan.jpg "Amendment to Section 40(a)(ia) of Income Tax Act vide Finance Act, 2014 has No Retrospective Effect: ITAT [Read Order]")
Supreme Court to decide Restriction of GST ITC on Immovable Property, Issues Notice to Centre [Read Order]
In Chief Commissioner of CGST vs M/s Safari Retreats Pvt Ltd, likely to be listed on March 22, 2023, the Supreme Court is set to decide the constitutional validity of Goods and Services Tax ( GST )...
![Supreme Court to decide Restriction of GST ITC on Immovable Property, Issues Notice to Centre [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Restriction-of-GST-ITC-GST-ITC-immovable-property-ITC-notice-Supreme-Court-GST-Taxscan.jpg "Supreme Court to decide Restriction of GST ITC on Immovable Property, Issues Notice to Centre [Read Order]")
Unavailability of Tax Consultant and Illness of Grandson Not Proved: ITAT Refuses to Condone Delay of 329 Days [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Kolkata Bench, has recently, in an appeal filed before it, refused to condone delay of 329 days on the ground of unavailability of tax consultant and...
![Unavailability of Tax Consultant and Illness of Grandson Not Proved: ITAT Refuses to Condone Delay of 329 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Tax-Consultant-Tax-Illness-Condone-Delay-ITAT-Income-Tax-Tax-taxscan.jpg "Unavailability of Tax Consultant and Illness of Grandson Not Proved: ITAT Refuses to Condone Delay of 329 Days [Read Order]")
Judges should allow young lawyers to work on E-gadgets and Internet facilities inside the Courtrooms: CJI D Y Chandrachud
Chief Justice of India (CJI) D Y Chandrachud said in a speech at a virtual inauguration ceremony for the administrative block and various e-initiatives of the Calcutta High Court that the judges...
Cenvat Credit Allowable on Setting Up of Towers, Shelter and Parts under ‘Passive Infrastructure Sharing Agreement' with Telecom Operators: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench observed that Cenvat Credit is allowable on Setting Up of Towers, Shelter and Parts under ‘Passive Infrastructure...
![Cenvat Credit Allowable on Setting Up of Towers, Shelter and Parts under ‘Passive Infrastructure Sharing Agreement with Telecom Operators: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Cenvat-Credit-Setting-Up-of-Towers-Setting-Up-of-Shelter-Passive-Infrastructure-Sharing-Agreement-Telecom-Operators-CESTAT-taxscan.jpg "Cenvat Credit Allowable on Setting Up of Towers, Shelter and Parts under ‘Passive Infrastructure Sharing Agreement with Telecom Operators: CESTAT [Read Order]")
Conditions u/s 45 PMLA applicable to Anticipatory Bail applications for Money Laundering Offence: Supreme Court [Read Order]
The Supreme Court of India held that the conditions under Section 45 of the Prevention of Money Laundering Act, 2002 ( PMLA ) is applicable to Anticipatory Bail applications for Money Laundering...
![Conditions u/s 45 PMLA applicable to Anticipatory Bail applications for Money Laundering Offence: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/PMLA-Anticipatory-Bail-Bail-Money-Laundering-Offence-Money-Laundering-Offence-Supreme-Court-taxscan.jpg "Conditions u/s 45 PMLA applicable to Anticipatory Bail applications for Money Laundering Offence: Supreme Court [Read Order]")