Judgements and Orders, Supreme Court and High courts of India

High Court had justly affirmed the view taken by the first appellate authority, holding that the Respondent/Assessee-Company qualified for the deduction under Section 80-IA being an enterprise carrying on the stated business pertaining to infrastruct

The present case falls Clause (vi) of Exceptions mentioned in the insurance policy i.e."(vi) Any damage if the temperature in the Refrigeration chambers does not exceed 4.4degree Celsius." Since the Report of the Surveyor shown discrepancies in the m

The Hon'ble Gujarat High Court in the matter of M/s. Eagle Fibres Limited v. State of Gujarat [R/Special Civil Application No. 17506 of 2022 dated January 12, 2023] quashed and set aside the Goods and Service Tax ("GST") demand order and all conseque

The AAAR, Maharashtra in the matter of M/s. Mahavir Nagar Shiv Shrushti Co-op Housing Society Ltd. [Order No. MAH/AAAR/AM-RM/10/2022-23 dated September 30, 2022] has upheld the order passed by the AAR, Maharashtra,holding that a co-operative housing

The CESTAT, New Delhi in the matter of M/s. Maharaja Agrasen Hospital Charitable Trust v. the Commissioner of Service Tax, New Delhi – III [Service Tax Appeal No. 52193 of 2016 dated January 2, 2023] set aside the demand order passed by the Revenue D

The CESTAT, Ahmedabad in Black Box Limited v. Commissioner of Central Excise & ST, Ahmedabad-iii [Service Tax Appeal No. 572 of 2012-DB dated January 4, 2023] has held that amount collected by the assessee as "activation charges" of equipment/ softwa

The Hon'ble Bombay High Court in Ramani Suchit Malushtre v. Union of India & Ors. [Writ Petition No. 9331 of 2022 dated September 21, 2022] has held that unless signature is put on the order by the issuing authority, it will have no effect in the eye

The Hon'ble Bombay High Court in Ramani Suchit Malushtre v. Union of India & Ors. [Writ Petition No. 9331 of 2022 dated September 21, 2022] has held that unless a signature is put on the order by the issuing authority, it will have no effect in the e

The Hon'ble Orissa High Court in the matter of M/s. Shiva Jyoti Construction v. The Chairperson, Central Board of Excise & Customs and others [W.P. (C) No. 18216 of 2017 dated January 12, 2023] permitted the assessee to rectify its Goods and Services

The Gujarat Authority of Advance Ruling (AAR) ruled that product namely J.J.'s Popcorn of M/s Jay Jalaram Enterprises manufactured from raw corn/maize grains, by heating turn into puffed corns/popcorns. Further other ingredients like salt and turmeri