In re Pooja Construction Co (GST AAR Gujarat): GAAR Gujarat does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.
AAR held that, services provided by the assessee to entities located outside India is covered under section 13(2) of IGST Act, 2017. Accordingly, such services would qualify to be treated as export of service.
NCLT Kolkata approves Jain Shoppers Pvt. Ltd. resolution plan, ensuring compliance with IBC for corporate revival and stakeholders’ interest protection.
Explore the details of Rani Agro Private Limited vs S&H Gears Private Limited case at NCLT Mumbai, involving the approval of a resolution plan under the Insolvency and Bankruptcy Code, 2016.
Explore the legal battle between Arvensis Energy and Lakshmi Transcon in NCLT Hyderabad. Analysis of resolution plans, creditor claims, and key milestones.
In the case of Commissioner, Central Excise and Customs and Another vs Reliance Industries Ltd., Supreme Court of India held that reliance on a judgment later overturned does not constitute suppression of facts.
Detailed review and analysis of the landmark judgment – Saturday Club Ltd Vs PCIT by Calcutta High Court concerning club income taxation and the principle of mutuality.
Delhi High Court held that imposition of penalty u/s 112(a) of the Customs Act, 1962 on an abettor without any mens rea is unsustainable and liable to be set aside.
ITAT Ahmedabad held that assessee was engaged in business of leasing out its house properties to earn rent, income so earned as rent should be treated as business income, and not as income from house property.
ITAT Chennai held that addition towards unexplained investment under section 69 of the Income Tax Act unsustainable as source for purchase of property duly established with necessary evidences.
