Judgements and Orders, Supreme Court and High courts of India

The challenge in the present appeal is to an order passed by the High Court of Jharkhand on 27.7.2016 whereby the claim of the appellants to declare the applicability of Payment of Gratuity (Amendment) Act, 20101 from 1.1.2007 was declined.

The said Term Loan was to be repaid in 24 quarterly instalments of Rs.187.50 lakhs, which were to commence two years after the date of disbursement, and the entire Term Loan was to be repaid in eight years, inclusive of the implementation period of o

In Association of Diplomate of National Board Doctors v. National Medical Commission and Ors [Writ Petition (Civil) No.904/2021 dated August 23, 2021], Association of Diplomate of National Board Doctors ('the Petitioner') has filed the current writ p

In M/s Tata Motors Ltd. [Advance Ruling No. GUJ/GAAR/R/39/2021 dated July 30, 2021], M/s Tata Motors Ltd ('the Applicant') has sought a clarification whether Input Tax Credit ('ITC') will be available on Goods and Services Tax ('GST') charged by serv

In The World Economic Forum, India Liaison Office, [GST-ARA- 11/2019-20/B-50 dated August 20, 2021], the World Economic Forum, India Liaison Office ('the Applicant') has sought clarification on whether the activities carried out by the Applicant's He

In M/s. Hilti Manufacturing India Pvt. Ltd. [ADVANCE RULING NO. GUJ/GAAR/R/26/2021 dated July 09, 2021], M/s. Hilti Manufacturing India Pvt. Ltd ('the Applicant') has sought a clarification on the liability to pay Goods and Services Tax ('GST') on Re

In M/s. Astrazeneca India Pvt. Ltd. v. Commissioner Of Central Tax, Bangalore North [Service Tax Appeal No. 20147 of 2021 dated August 16, 2021], M/s. Astrazeneca India Pvt. Ltd. ('the Appellant') has filed the current appeal against Order-in-Appeal

In Ocean Sparkle Ltd. v. Assistant Commissioner (ST) [ WRIT PETITION NO. 9162 OF 2021 dated April 28, 2021] Ocean Sparkle Ltd. ('the Appellant') has filed the current writ petition challenging the Assessment Order bearing Ref. No. ZD370321001535W dat

In M/s. Sampoorna Dairy and Agrotech LLP. [Advance Ruling No. GUJ/GAAR/R/30/2021 dated July 19, 2021], M/s. Sampoorna Dairy and Agrotech LLP. ('the Applicant') has sought an Advance Ruling on whether the product 'Lassi' but named as 'Laban' is to be

The Hon'ble Karnataka High Court in matter of Nandi Steels Limited Vs. ACIT approved setoff of brought forward losses against capital gains on sale/transfer of business assets of the assessee under provisions of Section 72 of the Income Tax Act,1961.