Courts: Orissa High Court
567 articlesGoods and Services Tax

Goods and Services Tax
Petitioner-dealer has due right to cross-examine the selling dealer
Goods and Services Tax

Goods and Services Tax
‘Chokad’ sold to NALCO not being an ‘industrial input’ doesn’t attract 4% VAT
Goods and Services Tax

Goods and Services Tax
OVAT Act : 4% VAT applicable on mosquito repellant ‘Good Knight’
Corporate Law

Corporate Law
State bound to cause conversion of leasehold right to ownership upon permission granted under proviso to section 281(ii)
Income Tax

Income Tax
Addition u/s 68 sustained as no fresh affidavits produced proving borrowing of unsecured loans
Service Tax

Service Tax
ITC on GTA Services cannot be reversed in absence of specific provision
Income Tax

Income Tax
Section 80P(4) deduction allowable to Co-Op Society involved in Banking Business
Goods and Services Tax

Goods and Services Tax
HC not accepted plea against GST demand already paid in full without any protest
Goods and Services Tax

Goods and Services Tax
Assessee permitted to rectify its GSTR-1 for FY 17-18 & 18-19 to avail ITC benefits
Income Tax

Income Tax
Transfer of jurisdiction in absence of any order u/s 127 is unsustainable
Income Tax

Income Tax
Jurisdiction of Assessee cannot be transferred Automatically to Jurisdiction of Company in which he is director
Goods and Services Tax

Goods and Services Tax
Purchases/Sales suppression cannot be based on ‘Eye Estimation’ of Stock
Goods and Services Tax

Goods and Services Tax
CST not leviable as interstate movement of goods merely a branch transfer
Income Tax

Income Tax
