In re Mercara Downs Golf Club (GST AAR Karnataka) Whether the donation amount is taxable under GST or not? If taxable whether the rate of GST applicable on the said donation is 18% or not? Advance ruling can be sought under Section 97 only for supply of goods or services or both being undertaken or […]
Whether the supply of services to M/s. BANGALORE WATER SUPPLY & SEWERAGE BOARD is covered by Notification No. 15/2021- Central Tax (Rate)
National Anti-Doping Act, 2022 is An Act to provide for the constitution of the National Anti-Doping Agency for regulating anti-doping activities in sports and to give effect to the United Nations Educational, Scientific and Cultural Organisation International Convention against doping in sport, and compliance of such other obligations and commitments thereunder and for matters connected therewith or incidental thereto.
In re Spraytec India Ltd. (CAAR Delhi) It is not in dispute that no Show Cause Notice had been issued to the applicant by DRI, New Delhi regarding the past clearances at the time of the applicant filing application before the erstwhile AAR, even if it is acknowledged that DRI. New Delhi was investigating the issue […]
Applicant has indicated that they propose to import Indra Smart Pro The device provides electric power to the charger on board an EV which will, in turn, re-charge the vehicle’s batteries.
DCIT Vs Neueon Towers Limited (ITAT Hyderabad) A reading of the provisions under section 13 and 14 of IBC Code along with the decision in Ghanashyam Mishra And Sons (supra), clearly shows that once the proceedings have commenced by institution of application under section 7 or 9 or 10 of the Code, the continuance of […]
Indian Antarctic Act, 2022shall apply to (a) a citizen of India; or (b) a citizen of any other country; or (c) a company, body corporate, corporation, partnership firm, joint venture, an association of persons or any other entity incorporated, established or registered as such under any law in force in India; or
Income from FDRs are treated as income from other sources under Section 56 of the Act. The expenses related to the said interest income earned by the assessee has to be allowed which is permissible under the Statute of law.
A. Nagarajan Vs ITO (ITAT Chennai) Upon careful consideration of factual matrix, it emerges that the assessee’s land has been acquired by NHAI for which the assessee has been compensated at certain rates. On one of the parcels of land, a farm house is situated for which separate compensation has been paid. The primary argument […]
Jai Balaji Industries Limited vs DCIT (ITAT Kolkata) The assessee has pointed out that it has made advance payment of Rs.9,39,708/- to Tata Metaliks DI Pipes Limited for purchase of scrap materials. This claim of the assessee has been rejected by the Revenue Authorities on the ground that this exact amount is not discernable from […]
