Judgements and Orders, Supreme Court and High courts of India

The assessee to explain why the arm’s length price (ALP) of the AMP expenditure should not be determined by applying the Bright Line Test (BLT) method.

In M/s. Forest County Co-operative Housing Society Ltd. [GST-ARA, Application No. 65 dated November 26, 2019], M/s. Forest County Co-operative Housing Society Ltd. ('the Applicant') has sought an advance ruling on the issue of applicability of GST on

In M/s. Wave Colour Techniks, [Advance Ruling No. KAR ADRG 29/2021 decided on June 07, 2021], M/s. Wave Colour Techniks ('the Applicants') has sought an advance ruling on the GST applicable on the machines namely Automatic Feeder with Breaker, Pre-wa

This appeal in ITA No.4612/Mum/2019 for A.Y.2014-15 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-1, Mumbai in appeal No.CIT(A)-1/143/DCIT(CPC)/2018-19 dated 16/05/2019 (ld. CIT(A) in short) against the order of assessment p

The assessee, a resident company, is engaged in the business of shipping agency. For the assessment year under dispute, assessee filed its return of income on 30.11.2011 declaring total income of Rs.4,58,57,900/-.

This appeal in ITA No.40/Mum/2020 for A.Y.2007-08 arises out of the order by the ld. Commissioner of Income Tax (Appeals)-30, Mumbai in appeal No.CIT(A)-30/19(1)(2)/13153/2015-16 dated 26/09/2016 (ld. CIT(A) in short) against the order of assessme

Revenue Authorities have erred in not granting the benefit of the Treaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria.

In the matter of SRL Advisors LLP v. Commissioner of Central Tax, Delhi [Service Tax Appeal No. 51221 of 2018-SM and Final Order No. 51688 of 2021 decided on July 28, 2021], SRL Advisors LLP ('the Appellant') was incorporated as a limited liability p

In Commissioner, Central Excise and Service Tax, Large Taxpayer Unit, 3, NBCC Plaza, Pushp Vihar, Saket, New Delhi – 110017 v. M/s Gas Authority of India, GAIL Bhawan, 16, Bhikaji Cama Place, New Delhi EXCISE APPEAL NO. 55568 OF 2014, the Commissione

In the matter of Varahamurthi Flexirub Industries (P.) Ltd. v. State Tax Officer, Squad-VII, Palakkad [W.P. (C) No. 3900 of 2021 (J) dated February 16, 2021], Varahamurthi Flexirub Industries (P.) Ltd. ('the Petitioner') received an order of confirma