Sun Microsystems vs. Commissioner of Central Excise & Service Tax -Consideration received in convertible foreign exchange for services to a Singapore company in India qualifies as ‘export of service.
CESTAT Kolkata held that exemption under notification 25/2012-ST available as activities undertaken is covered within the ambit of works assigned under Article 243W of the Constitution to be carried out by the Municipalities. Further, mere non-payment of duties is not equivalent to collusion or wilful mis-statement or suppression of facts and accordingly extended period cannot be invoked.
ITAT Ahmedabad held that provisions of Section 269ST of the Income Tax Act 1961 would apply to undisclosed income which was declared during the survey proceedings.
Rohit Chaudhary & Anr. Vs Vipul Ltd. (Supreme Court of India) Sub- Whether-delay in delivery of office space by a builder is a dispute maintainable under the Consumer Protection Act and consequently the purchaser of such commercial space is eligible to get the refund of money with interest? This judgement will be helpful in dealing […]
Analyzing ITAT Bangalore’s ruling in Yashaswi Fish Meal and Oil Company Vs DCIT, exploring the role of sworn statements in tax assessments.
Analysis of Patna High Court’s ruling in the Vivek Kumar Mittal Vs State of Bihar case, emphasizing the court’s emphasis on natural justice and principles of fairness in tax assessments.
In a significant ruling, ITAT directs the AO to share crucial information about 32,855 beneficiaries involved in accommodation entry schemes, uncovering a massive money laundering operation
SC settled the issue as to whether a child, born from a invalid marriage under Hindu Marriage Act, is entitled to ancestral/coparcenary property or only to the self-earned/separate property of parents
Khadi Grammodhyog Prathisthan Vs Asst. Director of Income CPC (ITAT Jodhpur) The case of Khadi Grammodhyog Prathisthan Vs Asst. Director of Income CPC (ITAT Jodhpur) revolves around the denial of current year losses by treating a revised tax return as an original return. This appeal arises from an order dated 14.02.2023, issued by the National […]
ITAT Indore held that deduction of cost of land with expenses for exploitation on land duly allowable from the sale consideration before charging tax on the same.
