Judgements and Orders, Supreme Court and High courts of India

The Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that though the Applicant is supplying pure services but has failed to satisfy that how her activities of providing residential accommodation to underprivileged girls is covered under

In M/s Kamdhenu Agrochem Industries LLP [GST-ARA-112/2019-20/B-87 dated February 24, 2020], Hon'ble Maharashtra Authority for Advance Ruling ("MAAR") held that in a case where imported goods are sold and delivered directly from Container Freight Stat

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Delta Power Solutions India Pvt. Ltd. v. Commissioner, Customs, Central Excise & Service Tax, Commissionerate, Hapur [Final Order No. 51919/2021 dat

In M/s Gew India Pvt. Ltd. [KAR ADRG 63/2021 dated November 8, 2021] Hon'ble Karnataka Authority for Advance Ruling ("KAAR") held that no separate registration is required for supply of works contract services in Karnataka by M/s L&T, Karnataka by th

Pune Tribunal disallows expense on which no TDS was deducted as the taxpayer claimed it as reimbursement of expense. The Tribunal opines that a shall be called as a reimbursement only when undiluted benefit, flowing from the incurring of expenditure

In M/s. Krishna Bhagya Jala Nigam Ltd. v. Assistant Commissioner of Income Tax, Bangalore [ITA 3064 /BANG/2018, decided on November 10, 2021], Hon'ble Income Tax Appellate Tribunal, Bangalore ("ITAT") held that guarantee commission paid in considerat

The Hon'ble Customs, Excise & Services Tax Appellate Tribunal, Delhi ("CESTAT") in the matter of M/s. Deify Infrastructures Limited v. Commissioner of Central Tax, Central Excise & Customs [Final Order No. 51927/2021 dated October 27, 2021], held tha

In Shri Shanthilal Movji Bhai Thakker v. The Income Tax Officer [ITA No. 2267-2270/Chny/2019 decided on November 3, 2021]Income Tax Appellate Tribunal, Chennai ("ITAT")held that rental income from sub-lease shall be considered as business income as t

This is an appeal filed by the Revenue directed against the order of the learned Commissioner of Income Tax (Appeals) – 13, Pune dated 27.01.2017 for the Assessment Year 2011-12.

This appeal by the assessee emanates from the final assessment order dated 24-10-2018 passed by the Assessing Officer (AO) u/s.143(3) r.w.s.144C(13) of the Income-tax Act, 1961 (hereinafter also called „the Act‟) in relation to the assessment year 20