The tribunal held that installation and HVAC works involved supply of materials such as piping and wiring on which VAT was paid. Therefore, the contracts qualified as works contract service and not pure service.
The Court held that assignment of leasehold rights in an industrial plot amounts to transfer of benefits arising from immovable property and does not constitute a supply of services under GST.
Residential status under Section 6 determines whether a taxpayer is liable for global income or only Indian-source income. The rules classify taxpayers as Resident, RNOR, or Non-Resident.
The Allahabad High Court held that interest cannot be imposed in an adjudication order if it was not specified in the show cause notice. Such action violates Section 75(7) of the GST Act.
Once a Resolution Plan was approved by the CoC and submitted for approval under Section 31 of the Insolvency and Bankruptcy Code, 2016, the plan becomes binding inter se between the CoC and the Successful Resolution Applicant
The Punjab and Haryana High Court held that authorities cannot block input tax credit beyond the balance available in the Electronic Credit Ledger. Rule 86A allows restriction only on credit actually available at the time of invocation.
The Delhi High Court held that the Assessing Officer cannot deny refund interest by attributing delay to the assessee. The decision clarified that only higher authorities specified in Section 244A(2) can determine such delay.
Karnataka High Court held that the Income tax returns, assessment particulars and related financial details do constitute “personal information” within the meaning of Section 8(1)(j) of the Right to Information Act, 2005.
NCLAT Chennai held that direction for issuance of valid share certificate doesn’t fall within the scope of section 59 of the Companies Act. Accordingly, order rejecting application u/s. 59 as not maintainable justified. Thus, company appeal is dismissed.
A strategic partnership between Odisha and Zimbabwe could link Africa’s mineral wealth with Odisha’s industrial infrastructure, strengthening steel, battery materials, and manufacturing sectors.
