Courts: Uttarakhand High Court
138 articlesGoods and Services Tax

Goods and Services Tax
Supply of tiles is job work if raw materials were supplied by contractee: HC
Goods and Services Tax

Goods and Services Tax
Samosa is Cooked Food not Namkeen: Uttarakhand HC
Income Tax

Income Tax
TDS on payment to Carrier under contracts for transporting petroleum products in business is deductible U/s. 194C and not U/s./ 194I
Goods and Services Tax

Goods and Services Tax
HC releases Vehicle seized due to Expiry of E-Way Bill
Income Tax

Income Tax
Adjustment of refund with demand u/s 245 cannot be done without application of mind
Service Tax

Service Tax
VAT not leviable on 40% of restaurant bill, which is subject to Service Tax
Income Tax

Income Tax
Even in a composite contract, off-shore profits cannot be assessed by dept. without showing its attribution to PE
Income Tax

Income Tax
S. 43B Employees contributions to EPF/ESIC beyond due dates specified in relevant statutes, but before due date of filing ROI allowable
Income Tax

Income Tax
Interest on fixed deposit with banks cannot be claimed as exempt by a club on principal of mutuality
Income Tax

Income Tax
Business profits of non-resident US Company not having any PE in India would not be taxable U/s. 44BB as per article 7 of DTAA
Income Tax

Income Tax
Income of non-resident co., from admin & support services to oil and gas field projects of Indian company outside India is not taxable in India
Income Tax

Income Tax
S. 263 CIT can revise AO’s order of taxing receipt as ordinary income instead of taxing it u/s. 44BB
Income Tax

Income Tax
Tax Paid by employer on salary is not taxable in the hand of Employee
Goods and Services Tax

Goods and Services Tax
