Judgements and Orders, Supreme Court and High courts of India

In Principal Commissioner of Customs v. M/s M. D. Overseas Limited [Customs Appeal No. 51072 of 2020 dated August 13, 2021], arising out of Order-in-Appeal dated June 18, 2020 ('OIA'), the Commissioner of Customs (Appeals) had set aside the Assessmen

This appeal is filed by the ld. ACIT, Central Circle 27, New Delhi, raising the solitary ground of appeal that the ld.CIT (Appeals) has deleted the addition made by the ld. AO of Rs. 9,76,41,006/- under Section 68 of the Income TaxAct, 1961 (the Act)

This appeal is filed by the ld. ACIT, Circle 5 (1), New Delhi, against the order passed by the ld. CIT (Appeals)�38, New Delhi, dated 18.09.2017 wherein the ld.

This appeal filed by the assessee is directed against the order dated 31.01.2018 passed by the Commissioner of Income Tax(Appeals)-23, New Delhi relating to Assessment Year 2011-12.

The appeals filed by the respective assessees are directed against the orders passed by Ld. CIT(A)-11, Bengaluru in their respective hands and they relate to the assessment years mentioned in the caption.

Assessee is in appeal against order of the ld.CIT(A)-3, Ahmedabad dated 31.12.2018 passed under section 271(1)(b) of the Income Tax Act, 1961.

Whether in the facts of the case, the provision of specified medical instruments by the applicant to unrelated parties like hospitals, lab etc for use without any consideration constitutes a "supply" or whether it constitutes "movement of goods".

Whether the answer given for the first question to VRINDHAVAN project is also applicable to the other similar projects in similar situations.

Chips is liable to GST at the rate of 12%. Roasted, salted nuts are also liable to GST at the rate of 12%

Examination fees payment made on behalf of student is chargeable under GST.