Taxability of Liquor Supplied by Club to its Members and Guests under TNVAT: Madras HC Remands Matter Back for Reconsideration [Read Order]
In the matter of taxability of the liquor supplied by the club to its members and guests under Tamil Nadu Value Added Tax ( TNVAT ) Act, 2006, the...
![Gujarat HC allows Income Tax Deduction for Payment made to Clear Mortgage, dismisses Revenue’s Appeal u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Income-Tax-Gujarat-High-Court-Gujarat-HC-Income-Tax-Deduction-Income-Tax-TAXSCAN.jpg "Gujarat HC allows Income Tax Deduction for Payment made to Clear Mortgage, dismisses Revenue’s Appeal u/s 263 [Read Order]")
![Telangana HC sets aside Reassessment Notice Issued u/s 148 of Income Tax Act without following modified Procedure under Finance Act, 2021 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Telangana-High-Court-Income-tax-Income-tax-act-Reassessment-notice-Finance-Act-TAXSCAN.jpg "Telangana HC sets aside Reassessment Notice Issued u/s 148 of Income Tax Act without following modified Procedure under Finance Act, 2021 [Read Order]")
![Madras HC Imposes Rs. 10,000 Token Penalty for Wrongful Input Tax Credit Availment, Finds No Fraud or Wilful Suppression of Facts [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-high-court-Input-tax-credit-Penalty-for-wrongful-ITC-TAXSCAN-1.jpg "Madras HC Imposes Rs. 10,000 Token Penalty for Wrongful Input Tax Credit Availment, Finds No Fraud or Wilful Suppression of Facts [Read Order]")
Section 153C to be used for Third-Party Search Cases: Rajasthan HC quashes Income Tax Notices and Orders u/s 148 [Read Order]
In a recent ruling, the Rajasthan High Court has upheld the application of Section 153C of the Income Tax Act for third-party searches, thereby quashing income tax notices and orders issued under...
![Section 153C to be used for Third-Party Search Cases: Rajasthan HC quashes Income Tax Notices and Orders u/s 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Section-153C-Third-Party-Search-Cases-Rajasthan-HC-Income-Tax-Notices-taxscan.jpg "Section 153C to be used for Third-Party Search Cases: Rajasthan HC quashes Income Tax Notices and Orders u/s 148 [Read Order]")
Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services" due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) set aside the demand for service tax as it was found that failure to pay Service Tax under “manpower...
![Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/CESTAT-delhi-Service-Tax-manpower-recruitment-Bonafide-Employer-Employee-Relationship-taxscan.jpg "Failure to pay Service Tax under “Manpower Recruitment of Supply Agency Services due to Bonafide Employer-Employee Relationship Belief: CESTAT sets aside Demand [Read Order]")
No Service Tax leviable on Revenue Shared between Exhibitor and Film Distributor: Supreme Court [Read Order]
The Supreme Court recently held that revenue sharing agreements between movie theatre owners ( exhibitors ) and film distributors are not exigible to Service Tax as business support services. The...
![No Service Tax leviable on Revenue Shared between Exhibitor and Film Distributor: Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Service-Tax-Film-distribution-revenue-service-tax-Film-distribution-tax-Supreme-Court-Movie-theater-service-tax-taxscan.jpg "No Service Tax leviable on Revenue Shared between Exhibitor and Film Distributor: Supreme Court [Read Order]")
Doctrine of In Pari Materia: An Analysis of Cross Empowerment and Bifurcation of Powers in the GST Regime
‘ In pari materia ‘ is a Latin Legal term that means ' on the same subject or matter ' or ' in a similar case. ' This term originated from Roman Law from a very ancient period and is being...
AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]
In a recent ruling, the Allahabad High Court dismissed two income tax appeals filed by the Principal Commissioner of Income Tax against Parmarth Iron Pvt. Ltd., affirming that an Assessing Officer (...
![AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-high-court-income-tax-appeals-Income-tax-act-dismisses-appeals-TAXSCAN.jpg "AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]")
Notice u/s 148 of Income Tax Act without following Modified Procedure under Finance Act, 2021 is invalid: Telangana HC sets aside Reassessment Notice [Read Order]
The Telangana High Court observed that notice issued under section 148 of the Income Tax Act, 1961 without following the modified procedure under Finance Act 2021 is invalid and set aside the...
![Notice u/s 148 of Income Tax Act without following Modified Procedure under Finance Act, 2021 is invalid: Telangana HC sets aside Reassessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Notice-148-of-Income-Tax-Act-Modified-Procedure-Finance-Act-2021-Telangana-HC-Reassessment-Notice-taxscan.jpg "Notice u/s 148 of Income Tax Act without following Modified Procedure under Finance Act, 2021 is invalid: Telangana HC sets aside Reassessment Notice [Read Order]")
