• Concerns/queries/clarifications regarding the newly inserted SEZ Rule 11 B notified vide DoC Notification dated 6.12.2023

  Instruction No. 115 No. K-43014(16)/9/2021-SEZ Government of India Ministry of Commerce Industry Department of Commerce SEZ Division Vanijya Bhawan, New Delhi, Dated the 9th April, 2024 To, The Develo... ...

• 2024 (4) TMI 397 - CESTAT HYDERABAD

  CENVAT Credit - Eligibility for benefit of Cenvat Credit on 16 specified services when they availed benefit of Notification No. 1/2006-ST dated 01.03.2006 - HELD THAT:- In the precedent orders passed ... ...

• 2024 (4) TMI 321 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , PRINCIPAL BENCH , NEW DELHI

  Approval of the Resolution Plan - HELD THAT:- The Resolution Plan submitted by Respondent No.3, has been approved by the CoC with 100% vote share. The Hon ble Supreme Court in K. SASHIDHAR VERSUS INDI... ...

• 2024 (10) TMI 517 - ITAT MUMBAI

  Disallowance of depreciation u/s 32 - claim of AO and CIT- A is that there is no business carried on by the assessee during the year - HELD THAT:- It is not the case of the assessee that the learned a... ...

• 2024 (6) TMI 9 - AUTHORITY FOR ADVANCE RULING, TAMILNADU

  E-commerce operator or not - nature of supply as in Section 9 (5) of CGST Act, 2017 w.r.to N/N. 17/2017 dated 28.06.2017 - Scope of supply - supplies offered over the mobile based digital platform Vya... ...

• 2024 (3) TMI 1271 - MADRAS HIGH COURT

  Exemption from GST - hostel and residential accommodation extended by the the Applicant hostel - specific tariff entry is applicable to hostels under the Tariff Notification, in the event of requireme... ...

• 2024 (6) TMI 253 - PATNA HIGH COURT

  Provisional winding up of the Company u/s 450 of Companies Act, 1956 - Whether the present company petition needs to be admitted and steps be taken for liquidation of the company by appointing the Off... ...

• 2024 (3) TMI 1084 - BELAPUR DISTRICT & SESSIONS COURT

  Seeking grant of Bail u/s 437 - tax evasion - Offence specified in clause (a) or clause (b) or clause (c) or clause (d) of subsection (1) of 132 of Central Goods and Service Tax 2017 ( the act ) - HEL... ...

• 2024 (3) TMI 822 - ITAT DELHI

  Addition u/s 69 - Unexplained investment by sending monies abroad in illegal means - onus to prove - material that is relied upon by the revenue is the hard disk seized during search - whether the exp... ...

• GST composition scheme

  GST Composition Scheme For taxpayers, the Goods and Services Tax (GST) Composition Scheme is an easy-to-understand program. Small taxpayers have the option to pay GST at a fixed rate of turnover and d... ...

• TAXABILITY OF MINI-BAR SALES IN HOTEL ROOMS

  As per Para 6(b) of Schedule II of CGST Act, 2017 , supply, by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or an... ...

• 2024 (2) TMI 1344 - ALLAHABAD HIGH COURT

  Notice of reassessment proceedings issued on a wrong E-mail ID - primary and secondary email ID - there exists two email ID of the petitioner-Company - what is the registered e-mail address of the p... ...

• Minutes of the 118th meeting of the Board of Approval for SEZs held on 06th February. 2024 at Vanijya Bhawan. New Delhi

  The One Hundred and Eighteenth (118 th ) meeting of the Board of Approval (BoA) for Special Economic Zones (SEZs) was held on 06th February, 2024 under the chairmanship of Shri Sunil Barthwal, Secreta... ...

• 2024 (4) TMI 102 - APPELLATE AUTHORITY FOR ADVANCE RULING, RAJASTHAN

  Principles of natural justice - decision was not taken by same members of AAR who have heard the case - Taxability - club and association services - services such as short-term accommodation, restaura... ...

• 2024 (2) TMI 1102 - MADRAS HIGH COURT

  Prayer for a direction extending the validity period of Duty Credit Certificate by a period of 15 years - permit use of the Duty Credit Certificate to defray I.G.S.T and G.S.T Compensation Cess - util... ...

• Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim...

  Entitlement to claim input tax credit - The AAR concluded that the applicant is not entitled to claim ITC for expenses incurred specifically for the restaurant service availing a 5% GST rate without I... ...

• 2024 (2) TMI 871 - NATIONAL COMPANY LAW APPELLATE TRIBUNAL , CHENNAI BENCH

  Rectification of defects in section 7 application - ambit of a Power of Attorney - Home Buyers - NCLT rejected the application for initiation of CIRP - the authorization letters from the appellants we... ...

• 2024 (2) TMI 842 - BOMBAY HIGH COURT

  Unexplained expenditure u/s. 69C - addition based on transactions mentioned in the seized diary found in search - as per Revenue transactions noted in the diary were different from the real estate bu... ...

• 2024 (2) TMI 558 - PUNJAB AND HARYANA HIGH COURT

  Seeking grant of anticipatory bail - allegation against the petitioner is that he in connivance with co-accused namely Arshdeep Singh and Ravinder Kumar, who were allegedly the thugs, he introduced th... ...

• 2024 (2) TMI 847 - AUTHORITY FOR ADVANCE RULING, GUJARAT

  Entitlement to claim input tax credit - expenses incurred for the general expenses of the Company which are meant for the purpose of business - entitlement to enjoy the benefit of the input tax credit... ...

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