Judgements and Orders, Supreme Court and High courts of India

The AAR, Andhra Pradesh, in the matter of M/s. Vishnu Chemicals Limited, [AAR No.21lAP/GST/2021 dated July 20, 2021] has held that no Input Tax Credit ("ITC") on monthly rental tax invoices raised after the expiry of the period of limitation.

The Hon'ble Madras High Court in M/s Proventus Life Sciences Pvt. Ltd,v. Revenue Department [W.P.No.7423 of 2019 & W.M.P.No.8093 of 2019 dated July 28, 2022] has clarified that the benefit of the Supreme Court decision directing the Government to ope

The Hon'ble Calcutta High Court in Mr.Ritik Arora v. Revenue department [S.B. Criminal Misc. Bail Application No. 5830/2022] directed the assessee to appear before the Revenue department in response to the summon issued under Section 70 of the Centra

The AAAR, Delhi, in the matter of M/s Indian Institute of Corporate Affairs [Advance Ruling (Appeal) Order No. 01/DAAAR/2022-23 dated May 05, 2022] has held that the delay in filing an appeal beyond the prescribed limit can't be condoned.

The Hon'ble Calcutta High Court in Principal Commissioner of Income Tax - 1, Kolkata v. M/s. Beekay Steel Industries Limited,[No.- ITAT/177/2021 IA No.GA/1/2021 and IA NO.GA/2/2021] has held that when the assessee adjusted excise duty payable on clos

The CESTAT, Ahmedabad in M/s. NITCO LIMITED v C.C.E. & S.T.-DAMAN [Excise Appeal No.13016 of 2019] has held that the Clearing and Forwarding ("C&F") agent service is an admissible input service in the terms of Rule 2(l) of the CENVAT Credit Rules, 20

The Apex Court- in this case has issued Guidelines to save good Smartians, who have helped the injured person in case of accident and to protect them from the undue hardship established by enforcement agencies.

This is a landmark judgement by the Apex Court, which settled that gift of an ancestral property cannot be given on the basis of "Love and Affection" without consent of all coparceners

Lease of industrial land from government authority - Lessee neglected to execute lease deed for years - Lease cancelled and land resumed lessee obtaining order from High court for the allotment of land. The Apex Court held that the lessee has no righ

Hon'ble Supreme Court observed that a binding agreement for disputes to be resolved through arbitration is a sine-qua-non for referring the parties to arbitration.