Judgements and Orders, Supreme Court and High courts of India

The AAR, Gujarat in the matter of M/S. Kababhai Popatbhai Savalia (Shreeji Earth Movers) [Advance Ruling No. GUJ/GAAR/R/43/2021 dated August 11, 2021] held that, GST is payable on services provided by sub-sub-contractor to sub-contractor pertaining t

The AAR, Gujarat in the matter of M/s. Petronet LNG Ltd. [Advance Ruling No. GUJ/GAAR/R/40/2021 dated August 11, 2021] held that, assessee's activity of re-gasification of LNG owned by its customers, amounts to rendering of service by Job Work and le

The AAAR, Madhya Pradesh in the matter of M/S. Bharat Oman Refineries Limited [Advance Ruling No. MP/AAAR/07/2021 dated November 8, 2021] reversed the ruling of AAR

The AAR, Karnataka in the matter of M/s. Healersark Resources Private Limited [Advance Ruling No. KAR ADRG 75/2021 dated December 6, 2021] held that, assessee providing boarding and lodging facilities and raising 2 separate invoices, towards hostel r

The AAR, Gujarat in the matter of M/S. Adama India Private Limited [Advance Ruling No. GUJ/GAAR/R/44/2021 dated August 11, 2021] held that, no Input Tax Credit (“ITC”) would be available for Corporate Social Responsibility (“CSR”) activities excluded

The AAR, Maharashtra in the matter of M/s. Indiana Engineering Works (Bombay) Pvt. Ltd. [Advance Ruling No. GST-ARA-120/2019-20/B-114 dated December 16, 2021] held that, GST payable on electricity charges and water charges as per meter reading and co

The assessee has filed this appeal challenging the order dated 25.10.2018 passed by Ld. CIT(A), Gulbarga and it relates to assessment year 2014-15.

This appeal at the instance of the assessee is directed against CIT(A)’s order dated 27.07.2021. The relevant assessment year is 2019-2020.

The assessee is in appeal before the Tribunal against the order of learned Commissioner of Income-Tax (Appeals)-13, Ahmedabad [“CIT(A)” in short] dated 25.03.2019 passed for Assessment Year 2016-17.

The assessee is in appeal before the Tribunal against the order of learned Commissioner of Income-tax (Appeals-5), Vadodara [“CIT(A) in short] dated 25.02.2019 passed for Assessment Year 2012-13.