Gujarat High Court’s decision on Shyamlal Rupchand Parwani vs ACIT, rejecting interference at the Section 153C notice stage and emphasizing legal procedure.
Read Kerala High Court’s directive to reopen the GST portal for J. Kumar Vs State Tax Officer, allowing for the overdue GST return submissions.
ITAT held that taxation should be based on real income. It found that the AO’s attempt to tax hypothetical income was unjustified. Furthermore, it was established that the credit note adjustments made for benchmarking purposes were legitimate and in accordance with the tax provisions.
Explore the Supreme Courts recent directive on hybrid hearings, detailing High Courts responses, infrastructure challenges, and the roadmap for technological adoption in the legal system.
Explore the Calcutta High Court’s decision in Kamal Kishore Mimani vs. Ajay Mimani, highlighting the intricacies of enforcing arbitration awards and the limits of judicial intervention.
Uncover the GST implications for agricultural support services under composite supply, including principal supply classification and tax rates.
Discover the outcome of K.S. Janarthanam v. Deputy State Tax Officer case by Madras High Court. Learn about penalties under Section 73 of TNGST Act.
Get insights into Sakthi Steel Trading v. Assistant Commissioner case by Madras High Court. Understand implications of serving notices through email and other modes.
Sri Venkateswara Cashew Chikky Manufacturers (GST AAAR Andhra Pradesh)’Crackle’ with Sugar, Cashew Nuts, and Flavours as Sugar Boiled Confectionery classifiable under Tariff Heading 1704
AAR ruled favorably for Narayan Trading Corporation, clarifying that supplies made to the Department for Women, Children, Disabled & Senior Citizens through HACA would not attract GST, provided specific conditions related to packaging, sale declarations, and the nature of the consumer are met.
