No Service Tax liability on liquidated damages
The CESTAT, Chennai in the case of M/s. Bharat Heavy Electricals Limited v. The Commissioner of G.S.T and Central Excise […]
Important Pronouncements
Important Pronouncements
Important Pronouncements, Service Tax 2023
No Service Tax liability when the construction of flat is for the personal use of the service recipient
The CESTAT, Chennai in M/s. Rani Meyyammai Towers v. Commissioner of Service Tax [Final Order No. 40307-40308 of 2023 dated
Important Pronouncements
Payment of High rental would not mean transfer of property is involved
The Hon’ble Kerela High Court in the case of Prodair Air products India Pvt. Ltd. v. State of Kerala [W.A.
Important Pronouncements
ITC can be claimed during revocation of cancelled GST registration
The Hon’ble Rajasthan High Court in M/s R.K. Jewelers v. Union of India [D.B. CWP No. 4236 of 2023 dated
GST Law, Important Pronouncements
IGST Act cannot levy CGST & MGST: Bombay HC
The Hon’ble Bombay High Court while confirming the legal validity of Section 13(8)(b) of the Integrated Goods and Services Tax,
GST Law, Important Pronouncements
Rule 89(4)(c) is ‘ultra-vires’ to the provisions of GST law and held ‘unconstitutional’
The Hon’ble Karnataka High Court in M/s. Tonbo Imaging India Pvt Ltd v. Union of India [W.P.C No. 13185 of
Important Pronouncements, Income Tax, Income Tax Case Law
Addition to be made for unexplained cash found during search proceedings
The ITAT, Chennai in R. Muthukumar v. Deputy Commissioner of Income Tax [ITA No.: 3090/Chny/2019 dated February 15, 2023 has
GST Law, Important Pronouncements
Tax, interest, penalty, fine, and fees due need to be paid for the revocation of cancellation of GST Registration
The Hon’ble Orissa High Court in M/s. Namrata Pradhan v. Additional CT & GST [W.P.(C) No. 5511 of 2023 dated
Important Pronouncements, Income Tax, Income Tax Case Law
Application of GAAR Provisions cannot be a ground for denial of Tax benefit under India- Singapore DTAA
The ITAT, New Delhi in Reverse Age Health Services Pte Ltd v. DCIT [ITA No.1867Del/2022 dated February 17, 2023] has
GST Law, Important Pronouncements
No ITC to purchasing dealer in the absence of proof of genuine transactions and physical movement of goods
The Hon’ble Supreme Court in the State of Karnataka v. M/s. Ecom Gill Coffee Trading Pvt. Ltd. [Civil Appeal No.