-
2023 (8) TMI 216 - ITAT CHANDIGARH
Exemption u/s 11 - Assessment of trust - Plastic Waste Management [Preservation of the environment as a Charitable Purpose or not?] - Rejecting the Assessee s application in Form No. 10A filed el... ...
-
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... ...
-
HOTEL & RESTURANT SERVICE
A Person is going to hotel with resturant and room services. some quries form the service provider that. If he opt regular basis option. 1- what will be GST tax rate will be apply on the service of r... ...
-
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... ...
-
2023 (12) TMI 1269 - AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH
Scope of Advance Ruling - Liability of service tax - Reverse Charge Mechanism - upfront amount charged by the NOIDA Authority (as lease premium) in respect of allotment of plots to the Applicant by wa... ...
-
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... ...
-
2023 (6) TMI 1331 - CALCUTTA HIGH COURT
Seeking to appoint an arbitrator to adjudicate upon the claims made therein by the petitioner - HELD THAT:- That part of Clause 33 of the agreement between the parties providing for constitution of a... ...
-
2023 (6) TMI 999 - CESTAT CHENNAI
Classification of services - Renting of Immovable Property Service - revenue sharing agreement - agreement entered by the appellant with M/s.IHCL and grant of licence to M/s.IHCL to run, conduct and o... ...
-
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... ...
-
2023 (6) TMI 1209 - ITAT HYDERABAD
Nature of receipt - one time settlement arising out of waiver of dues of term loan by the lender - Revenue or capital receipt - HELD THAT:- We find the Hon ble Supreme Court in the case of T.V. Sunda... ...
-
2023 (6) TMI 1320 - CESTAT MUMBAI (LB)
Process amounting to manufacture or not - activity of packing/repacking and affixing logo and MRP on the package of parts/components of Backhoe Loaders, Cranes, Forklifts and Compactors - Matter refer... ...
-
2023 (6) TMI 475 - MADRAS HIGH COURT
Restriction on the import of dogs into the Country for commercial breeding or other commercial activities - Validity of Notification No.3/2015- 2020 dated 25.04.2016 - seeking direction to Secretary,... ...
-
2023 (6) TMI 347 - ITAT AHMEDABAD
Addition u/s 68 - unsecured loan - addition being made for the reason that the assessee was unable to discharge the onus of proving the genuineness of the transactions in terms of section 68 - CIT-A ... ...
-
2023 (6) TMI 296 - CESTAT NEW DELHI
Wrongful availment of CENVAT Credit - input services - Outdoor Catering service - Membership of Club - General Insurance services - Maintenance of ETP - input service credit related to other units on ... ...
-
2023 (5) TMI 986 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI
Seeking restoration of striken off name of company on the Register of Companies - preceding two years on behalf of the company no financial statement and annual returns were filed before the ROC and t... ...
-
Inclusion of CA, CS and CMAs under Prevention of Money Laundering Act (PMLA)- Myths vs Facts.
Introduction Before we understand the notification issued regarding inclusion of CAs, CS, CMAs within the ambit of Prevention of Money Laundering Act, we need to have an appropriate understandin... ...
-
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... ...
-
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... ...
-
2023 (5) TMI 729 - ITAT CHENNAI
Reopening of assessment u/s 147 - reopening was originated within the specified time limit of 4 years - HELD THAT:- In the present case since no specific query was raised by the AO in original assess... ...
-
2023 (5) TMI 1275 - ITAT MUMBAI
Income deemed to accrue or arise in India - PE in India - existence of a DAPE - whether Appellant has a business connection in India as per the provisions of section 9(1)(i) ? - scope of India-Irelan... ...
