Judgements and Orders, Supreme Court and High courts of India

The CESTAT, Ahmedabad in USV Private Limited v. Commissioner of Central Excise & ST, Daman [Final Order No. A/10198/2023 dated February 6, 2023] has set aside the order of the Revenue Department denying refund of Cenvat credit to the assessee. Held t

The Hon'ble Allahabad Court in M/s. Yash Kothari Public Charitable Trust v. the State of U.P and Ors. [Writ Tax No. 1027 of 2022 dated January 16, 2023] has held that taxing authorities cannot stop any assessee from claiming its statutory right of ap

The Authority has observed that institutions providing services by way of education as a part of the curriculum for obtaining a qualification recognised by any lawfor the time being in force and those engaged in providing education as a part of an ap

Generally companies in which public are not substantially interested issue shares at a price more than Face Value of Shares or more than Fair Market Value of shares and keep the proceeds above normal value of shares in Share Premium Account. If compa

The Hon'ble Madras High Court in the matter of Tvl Metal Trade Incorporation v. the Special Secretary, Head of the GST Council Secretariat and Ors. [W.P.No. 3033 of 2023 And W.M.P.No. 3125 of 2023 dated February 6, 2023] has held that, the State Tax

In the case of Sheikh Bhullan& Sons also, the surveyor report clearly shows that in the opinion of the surveyor, the boundary wall capable of being repaired at the total cost of Rs.611700.96 which comprised Rs.475700.96 towards the cost of material a

The Hon'ble Delhi High Court in the matter ofM/s. Shri Shyam Footwear v. the Commissioner of Central Goods and Services Tax and Anr. [W.P. (C). 5845 of 2022 dated January 31, 2023] has set aside the order of the Revenue Department rejecting the refun

The Hon'ble Allahabad High Court in Acambis Helpline Management (P.) Ltd. v. Union of India [Writ Tax No. 185 of 2022 dated December 15, 2022] has set aside the order cancelling the Goods and Services Tax ("GST") Registration of the assessee, passed

The ITAT, Mumbai in the matter of Techknowledgy Interactive Partners P. Ltd. v. ITO [ITA No. 350/MUM/2009 dated January 9, 2023] has held that no tax is required to be deducted at source on amount reimbursed to the director of the company. Further, w

The ITAT, New Delhi in the matter of Bipin Singh Rana v. ACIT [I.T.A. No. 15/DDN/2019 dated January 9, 2023] has held that, principles of estoppel do not apply to Income Tax proceedings and the Revenue Department must keep in mind that the correct in