Telangana State Authority for Advance Ruling
Advance RulingsCase Briefs

The Authority said that as the applicant entered into agreements with TSIICL for execution of contracts of buildings, warehouses, godowns , and TSIICL in turn let out the godowns for its customers on rent which amounts to use of the constructed premises for the purpose of business, thus, tax will be applicable at the rate of 9 percent CGST and SGST each.

Appellate Authority for Advance Ruling (Telangana)
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Telangana): In an appeal against the ruling of the Telangana Authority for Advance Ruling (‘TAAAR’),

Case BriefsSupreme Court

    Supreme Court: In an appeal filed by Singapore airlines against the judgment passed by the Delhi High Court holding that

Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Gujarat): In an appeal for determining the Harmonised System of Nomenclature code (HSN) and applicable

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the

Case BriefsSupreme Court

Supreme Court: In the case where the Revenue had challenged Bombay High Court’s judgment affirming Income Tax Appellate Tribunal (ITAT)’s order for

Calcutta High Court
Case BriefsHigh Courts

    Calcutta High Court: Md. Nizamuddin, J. took cognizance of a writ petition which was filed for the relief by way

Legislation UpdatesRules & Regulations

    The Central Board of Direct Taxes has notified Income-tax (26th Amendment) Rules, 2022 to amend Income-tax Rules, 1962. The amendment

Madras High Court
Case BriefsHigh Courts

Madras High Court: In a case where show cause notices were sent by Assistant Commissioner of Customs (Respondent 4) for short collection

Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court: Saumitra Dayal Singh, J. dismissed a revision which was filed for revenue against the order passed by the Trade

Legislation UpdatesNotifications

On 02-08-2022, the Goods and Service Tax Network has introduced a Single click Nil filing of GSTR-1 on the GSTN portal in

Madras High Court
Case BriefsHigh Courts

    Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22

Legislation UpdatesRules & Regulations

The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums

Orissa High Court
Case BriefsHigh Courts

Orissa High Court: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal

Legal RoundUpWatch Now

In this Episode, Prachi Bhardwaj breaks down some important legal updates from around the World, covering SCOTUS’s decision on American women’s right to abortion, Supreme Court of India’s dismissal of plea challenging clean chit to Prime Minister Narendra Modi and more.

AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that

Legislation UpdatesNotifications

On 16th June, 2022, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section 194-I of Income

Madras High Court
Case BriefsHigh Courts

Madras High Court: A Division Bench of R Mahadevan and Sathya Narayan Prasad, JJ. dismissed the tax appeal holding that guarantee commission