Income Tax : This guide explains the applicability of TDS under Section 194Q and TCS under Section 206C(1H), including thresholds, rates, and c...
Goods and Services Tax : Haryana Government has introduced a One Time Settlement Scheme for resolving legacy pre-GST tax disputes. The scheme offers waiver...
Goods and Services Tax : This analysis examines how GST transformed India’s indirect tax regime while continuing to face compliance, technological, and i...
Goods and Services Tax : Explains how Section 16(2)(c) links ITC eligibility to supplier tax payment, causing hardship for bona fide taxpayers even when in...
Goods and Services Tax : The UAE’s digital success is driven by strong infrastructure, tax clarity, and disciplined business setup. Proper licensing, com...
Goods and Services Tax : Explore Supreme Court's scrutiny of whether supplying cranes for services like loading, unloading, lifting, and shifting qualifies...
Goods and Services Tax : Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023 The Goa (Recovery of Arrears of Tax, ...
Goods and Services Tax : HIGHLIGHTS OF THE MAHARASHTRA STATE BUDGET SPEECH DATED 9TH MARCH, 2023 BY HONOURABLE DEPUTY CHIEF MINISTER (FINANCE) SHRI DEVENDR...
Goods and Services Tax : office of the Jt. Commissioner of State Tax. (HQ-1) F-Wing, 7th floor, New bldg, GST Bhavan, Mazgaon, Mumbai-400010. Tel No. 022 2...
Goods and Services Tax : Rajasthan VAT – ITC Mismatch/ Verification Date Extended to 31.03.2022 & In some cases requirement of Affidavit also R...
Goods and Services Tax : Kerala HC held reassessment under Sections 25A and 25(1) cannot continue after the statutory limitation period expires....
Corporate Law : The Madras High Court held that moulds and dies could not qualify as capital goods under the TNVAT Act because they were not used ...
Goods and Services Tax : The Karnataka High Court held that a Magistrate conducting recovery proceedings under the KVAT Act has no authority to determine t...
Corporate Law : The Bombay High Court held that limitation under Section 35 of the Goa VAT Act must be computed after excluding the COVID period w...
Income Tax : The Tribunal held that an investigation report against a supplier is only a starting point for inquiry and not conclusive proof ag...
Goods and Services Tax : Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and app...
Goods and Services Tax : Goa Finance Dept issues circular clarifying proper discount treatment in tax invoices under GVAT Act, 2005, and outlines correct V...
Corporate Law : Maharashtra amends MVAT Act with retrospective effect from 2005, clarifying tax exemptions, deemed sales, and first charge provisi...
Goods and Services Tax : Maharashtra Sales Tax Tribunal (MSTT) launches a website for case updates, hearings, and judgments, replacing physical cause lists...
Finance : Maharashtra amends VAT Rules 2005 to introduce Rule 34A, mandating the publication of pending appeal cases on the common portal. D...
Allahabad High Court rules GST input tax credit cannot be claimed on closing stock under UPVAT if goods were not sold before GST implementation.
Calcutta High Court overturns Tribunal’s order for fresh VAT assessment in Jharna Saha case, ruling it’s time-barred due to original notice failure.
Himachal Pradesh High Court held that petitioner/ university is not liable to pay taxes on supply of food stuff and other items to students since ancillary activities of providing canteen facilities to the inmates of the University would not amount to business as defined by the Act.
Madhya Pradesh Government notifies deemed assessment for 2023-24 VAT cases for eligible petrol pumps, outlining conditions and application process.
Jharkhand High Court sets aside tax tribunal order in Nirmal Kumar Pradeep Kumar case, citing procedural lapse in valuing iron ore sales.
Calcutta High Court directs WB Tax Board to re-verify ALD Automotive VAT ITC claim after noting discrepancies in document submission.
Andhra Pradesh High Court held that manufacturer of soft drinks are eligible for Input Tax Credit (ITC) on purchase of refrigerators, coolers and deep freezers in terms of rule 20(2) of the AP VAT Rules, 2005. Accordingly, tax revision case partly allowed.
Sale of liquid carbon dioxide was liable to be taxed at 5% as Heading No.2811 21 specifically mentioned carbon dioxide, it may however be noted that there was no qualification that carbon dioxide should be in a gaseous form.
Bombay High Court sets aside tax order against Viacom 18, ruling that tax officers must follow earlier appellate decisions on taxing TV channel subscription fees.
Jharkhand HC directs interest payment to Castrol India on delayed VAT refund, citing Section 55 of JVAT Act. Delay lacked valid justification.
