ITAT Mumbai held that exemption under section 10(23D) of the Income Tax Act is available to UTI India Fund Unit Scheme 1986 as it is one of the scheme listed at sr. no. 37 in schedule II of the Repeal Act.
Explore Ahmed Memorial vs. CIT case in Telangana High Court. Analysis of administrative circular impact on CIT decisions. Bank account operation allowed as interim measure.
Explore the Kerala High Court’s decision upholding Section 148A(d) order against St. John The Baptist Church for accepting and repaying cash loans, deemed as income escape.
Supreme Court’s directive to reassess extended limitation and penalty imposition issues in the case of Commissioner Vs Gujarat State Petronet Ltd.
Karnataka High Court directs the Government to address petitioner’s representation on Section 80TTA limit by Jan 31. Analysis of Rupesh Srivastava Vs CBDT case and its impact.
Madras High Court’s landmark decision on Tulip Nilgiris Exports vs. Additional Commissioner allows IGST refund, permits clubbing of unutilized GST ITC claims beyond calendar months.
Allahabad High Court clarifies CGST Act limitations. Section 5 of the Limitation Act doesn’t apply to Section 107. Key insights from Garg Enterprises case.
The ruling clarifies that the absence of relevant documents prevents an advance ruling on assumed scenarios. It highlights the lack of privity of contract between Tiruchirappalli City Corporation and Vistar AEC Consultants LLP, emphasizing that the latter provided services to GTBL, not directly to the client.
Explore the GST ruling on health care services by Spandana Rehabilitation Research and Training Centre in Karnataka. Learn about medicines, food, fees, and more.
Spandana Pharma case provides clarity on the GST implications for health care services. It establishes that the supply of medicines, consumables, and food in the course of providing health care services is a composite supply exempt from GST.
