ITAT Allahabad held that renting out of property on day-to-day basis and providing certain facilities to those who would be taking premises on rent seems to be an organized activity of composite nature. Hence, income from the same is treated as business income.
Madras High Court affirms transfer of Arise Investments’ tax assessment to Kolkata, citing search findings and need for coordinated investigation in lottery business.
Madras High Court dismisses plea on age relaxation for sportspersons in Puducherry government jobs, affirming policy that limits benefits to sports quota.
Andhra Pradesh High Court strikes down GST circular, enabling edible oil manufacturers to claim inverted duty structure refunds for periods prior to July 18, 2022.
Jaipur ITAT rules on Shree Bhagwati Farms’ demonetization-era cash deposits, emphasizing human probabilities and accepted agricultural income.
Delhi High Court held that petition under Article 226 of the Constitution of India cannot be entertained since there is extreme serious allegation of fraudulent availment of benefits under GST Act and petitioner has presented twisted facts.
A Tamil Nadu AAR ruling addresses GST implications for silver traders, clarifying taxability of barter, RCM for job work, HSN codes, and e-way bill requirements for silver products.
Tamil Nadu AAR rejects Rare SS Properties’ advance ruling application for GST ITC clarification, citing an ongoing DGGI investigation on the same issue.
Jodhpur ITAT rules on TDS credit denial under Section 143(1), emphasizing CPC’s duty to grant credit as per Form 26AS, overturning CIT(A) decision.
Tamil Nadu AAR rules corpus funds collected by RWAs for building maintenance are subject to GST. Understand the implications for housing societies.
