Type: Judiciary
68,458 articlesIncome Tax

Income Tax
CIT(A) Cannot Enhance Income in Section 143(1) Appeal Beyond TDS Credit Issue: ITAT Mumbai
Income Tax

Income Tax
REC Income Not Eligible for 10% Tax Rate as It Does Not Meet Definition of Carbon Credits: ITAT Hyderabad
Excise Duty

Excise Duty
No Excise Exemption Allowed Due to Sale to Intermediary Instead of Direct Export: SC
Goods and Services Tax

Goods and Services Tax
GST SCN Consolidation Upheld as Sections 73 & 74 Permits Multi-Year Proceedings
Income Tax

Income Tax
ITAT Mumbai Remands ₹53 Lakh Addition Due to Non-Service of Section 143(2) Notice
Service Tax

Service Tax
Service Tax Demand Set Aside Due to Applicability of RCM on Manpower Services
Income Tax

Income Tax
Surplus Income Does Not Deny Education Exemption if Institution Exists Solely for Educational Purpose
Income Tax

Income Tax
Patna HC Dismissed Income Tax Appeals Due to Unexplained 8-Month Delay in Filing
Income Tax

Income Tax
Surcharge at 37% Cannot Be Applied on Income Below ₹50 Lakh of private discretionary trusts
Service Tax

Service Tax
Service Tax Demand Set Aside Due to Exemption for Road Construction Services to Government Authorities
Goods and Services Tax

Goods and Services Tax
AAR Rejects Advance Ruling Application as E-Way Bill Queries Fall Outside Section 97 Scope
Goods and Services Tax

Goods and Services Tax
E-Commerce Platform Not GTA Due to Absence of Consignment Note: AAR Tamilnadu
Goods and Services Tax

Goods and Services Tax
GST AAR Allows Exemption on Waste Remediation Services Due to Pure Service to Government Authority
Goods and Services Tax

Goods and Services Tax
