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2024 (2) TMI 1102 - MADRAS HIGH COURT
Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - util... ...
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2024 (1) TMI 1248 - DELHI HIGH COURT
Profiteering - Constitutional validity of Section 171 of the Central Good and Services Tax Act, 2017 and Rules 122, 124, 126, 127, 129, 133 and 134 of the Central Good and Services Tax Rules, 2017 - l... ...
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2024 (1) TMI 521 - CESTAT AHMEDABAD
Nature of transaction - sale or service - whether the Appellant has correctly discharged full Service Tax on Hall Hire Charges, when full VAT stood paid on food sale component? - extended period of li... ...
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2024 (1) TMI 1180 - ITAT MUMBAI
Exemption u/s 11 - assessment of trust - accumulation of income as per section 11(2) of IT Act r.w.r.17 of the Income Tax Rules - Charitable activity u/s 2(15) - According to the assessee merely be... ...
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2023 (12) TMI 229 - COMPETITION COMMISSION OF INDIA
Profiteering - Respondent had not passed on the benefit of reduction in the GST rate - non-reduction of selling price commensurately - contravention of provisions of section 171 of CGST Act - HELD TH... ...
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2023 (10) TMI 270 - ITAT DELHI
TDS u/s 194C or 194I - tax liability on CAM charges - short deduction of TDS - Demand u/s. 201(1A) holding the Assessee to be 'Assessee in default' - HELD THAT:- By respectfully following ... ...
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2023 (8) TMI 1049 - CESTAT NEW DELHI.
Classification of services - Restaurant-cum- Bar Service - air conditioning facility is provided therein or not - Suppression of facts - extended period of limitation - HELD THAT:- It is found from t... ...
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2023 (8) TMI 1198 - BOMBAY HIGH COURT
Deemed dividend - Apportionment of income between spouses governed by Portuguese Civil Code - Addition of income from transaction amongst companies under which assessees hold shares were deemed divide... ...
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Recommendations of 50th meeting of GST Council
GST Council recommends Casino, Horse Racing and Online gaming to be taxed at the uniform rate of 28% on full face value GST Council recommends notification of GST Appellate Tribunal by the Centre w... ...
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Minutes of the 50th Meeting of GST Council held on 11th July, 2023
Minutes of the 50 th Meeting of the GST Counci l held on 11 th July, 2023 The 50 th meeting of the GST Council was held on 11 th July , 2023 unde... ...
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2023 (7) TMI 1381 - DELHI HIGH COURT
Seeking grant of bail - Money Laundering - proceeds of crime - predicate offences - irregularities in framing and implementation of the excise policy of GNCTD of Delhi for the year 2021-22 - HELD THAT... ...
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2023 (6) TMI 1027 - ITAT DELHI
Correct head of income - letting out of Hotel/Resort as running business - treatment of revenue receipts from operation of Hotel/Resort - Contract for managing the business from the said premises on a... ...
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2023 (6) TMI 842 - RAJASTHAN HIGH COURT
Calculation of VAT - expenses charged are separate than the food charges despite only one coupon of composite amount issued at the entry by the respondent or not - penalty imposed under Section 61 of ... ...
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2023 (6) TMI 335 - ITAT DELHI
Valuation of shares at a premium u/s 56(2)(viib) - FMV determined under DCF method of the unquoted shares - Whether AO is correct in rejecting the DCF method and the FMV determined under DCF method by... ...
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2023 (7) TMI 224 - ITAT DELHI
Revision u/s 263 by CIT - VAT liability was not considered for disallowance u/s 43B - HELD THAT:- The powers u/s 263 can be exercised if the order sought to be revised is erroneous inasmuch as prejud... ...
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2023 (5) TMI 896 - CALCUTTA HIGH COURT
Grant of interest on the amount which was sanctioned as refund - Power of tribunal to grant interest - Refund of amount includes amount deposited with the Registrar of High Court - calculation of rele... ...
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2023 (1) TMI 289 - ORISSA HIGH COURT
Supplementary refund of unutilized input tax credit pertaining to Compensatory Cess on inputs used in relation to zero-rated supplies - periods February, 2018 to June, 2018 - refund application(s) bei... ...
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2023 (1) TMI 315 - ITAT PUNE
TP adjustment - benchmarking of international transaction of import of raw materials - deemed international transaction i.e. third party vendors - objection raised before the DRP is that the TPO was ... ...
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2022 (10) TMI 553 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - purchase of flat - it is alleged that Respondent No. 1 had not passed on the benefit of ITC to him by way of commensurate reduction in prices - contravention of section 171 of CGST Act ... ...
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2022 (10) TMI 174 - NATIONAL ANTI-PROFITEERING AUTHORITY
Profiteering - construction service - it is alleged that Respondent had not passed on the benefit of ITC to him by way of commensurate reduction in the price - contravention of Section 171 of the CGST... ...
