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2023 (9) TMI 1082 - BOMBAY HIGH COURT
Constitutional validity of The Goa Cess on Products and Substances Causing Pollution (Green Cess) Act, 2013 - Tax (Cess) versus Fee - Concurrent power of Central Government and State Government to leg... ...
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2024 (1) TMI 1158 - JHARKHAND HIGH COURT
Levy of Cess under Clean Energy Cess 2010 which has been repealed by the GST Compensation Cess under the Goods Services (Compensation to States) Act, 2017 - Revenue can take recourse of first provi... ...
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2023 (11) TMI 1045 - ITAT MUMBAI
Accrual of Income in India - Dependent Agent - PE in India or not? - Taxation of global income - reinsurance business - assumption of risk - business connection in India as per the provisions of secti... ...
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2023 (12) TMI 819 - AUTHORITY FOR ADVANCE RULING, TAMIL NADU
Exemption from GST - hostel accommodation extended by the Applicant hostel - eligible for exemption under Entry 12 of Exemption Notification No. 12/2017-CT (Rate) dated 28.06.2017 and under the identi... ...
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2024 (5) TMI 399 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Exemption from GST - residential dwelling for use as residence services or not - hostel accommodation being provided by the applicant to students and working women - eligibility for GST exemption in t... ...
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2024 (5) TMI 1029 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Exemption from GST - hostel accommodation being provided by the applicant to students and working women - residential dwelling for use as residence - Requirement for GST registration - Tariff heading ... ...
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2023 (11) TMI 1200 - AUTHORITY FOR ADVANCE RULING, TAMILNADU
Exemption from GST - hostel accommodation being provided by the Applicant to students and working women - residential dwelling for use as residence or not - tariff heading and the rate of taxability o... ...
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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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2023 (8) TMI 925 - Supreme Court
Doctrine of mutuality - Interest earned on the bank deposits by clubs - Deposit of surplus funds by the appellant Clubs by way of bank deposits in various banks - whether, or not interest earned by t... ...
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Clarifications regarding applicability of GST on certain services
GOVERNMENT OF ASSAM OFFICE OF THE PRINCIPAL COMMISSIONER OF STATE TAX CUM COMMISSIONER OF TAXES, ASSAM KAR BHAWAN DISPUR, GUWAHATI-6 CIRCULAR NO. 146/2023-GST Dated Dispur the... ...
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ITC ON SUPPLY OF ALCOHOLIC LIQUOR TO BE REVERSED
In one of the recent advance rulings pronounced by Authority for Advance Ruling (AAR), West Bengal, viz, IN RE: M/S. KARNANI FNB SPECIALITIES LLP - 2023 (2) TMI 872 - AUTHORITY FOR ADVANCE RULING, W... ...
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2023 (11) TMI 632 - ITAT CHANDIGARH
Disallowance u/s 14A r.w.r.8D - HELD THAT:- As disallowance under section 14A cannot exceed exempt income earned by the assessee during the year. Ground of appeal so taken by the Revenue is dismissed... ...
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RECENT DEVELOPMENTS IN GST
The 51 st GST Council meeting has been held on 2 nd August, 2023 , just within three weeks of the last meeting on 11 July, 2023. The urgency for such meeting appears from the fact that Government i... ...
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2023 (8) TMI 572 - APPELLATE AUTHORITY FOR ADVANCE RULING, WEST BENGAL
Reversal of ITC - sale of alcoholic liquor for human consumption effected by it at its premises - whether the appellant is required to undertake reversal in terms of Rule 42 to the extent of the turno... ...
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2023 (8) TMI 102 - COMPETITION COMMISSION OF INDIA
Profiteering - sales prices of the products to all franchises, disproportionate to the loss of ITC or not - charging Royalty and Advertisement charges on such increased net taxable sales value from hi... ...
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2023 (8) TMI 873 - ITAT DELHI
Disallowance u/s 14A - assessee submitted that there has not been any exempt income during the year - HELD THAT:- Since assessee has not earned any exempt income in the year under consideration. Ther... ...
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2023 (7) TMI 1248 - AUTHORITY FOR ADVANCE RULINGS CUSTOMS, DELHI
Classification of goods proposed to be imported - proposed import of 'Self-ordering Kiosk', in disassembled form where its display unit, connection box and stand would be imported, simultaneou... ...
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SELECT DECISIONS OF 50TH GST COUNCIL MEETING
The 50 th meeting of GST Council was held on 11.07.2023. In the 50 th Council meeting, a short film on GST Council 50 steps towards a journey was released, besides release of a special cover ... ...
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2023 (7) TMI 949 - CESTAT NEW DELHI
Invocation of extended period of limitation contemplated under the proviso to section 73(1) of the Finance Act - intent to evade or not - Levy of service tax - service of transport of passengers by ai... ...
