• 2024 (9) TMI 1596 - CESTAT AHMEDABAD

  Interpretation of N/N. 33/2012-ST for exemption of Service Tax on rent of immovable property - whether rent amount for the entire year is Rs. 6,57,000/- which is much below the threshold limit of Rs. ... ...

• 2024 (10) TMI 132 - GUJARAT HIGH COURT

  Refund of unutilised Input Tax Credit for the month of March 2018 - barred by time limitation or not - HELD THAT:- In terms of the amendment in the explanation to Rule 54, relevant date for filing the... ...

• 2024 (10) TMI 36 - CALCUTTA HIGH COURT

  Deduction u/s 80IA (4) - Whether the assessee satisfies the conditions prescribed in clause (b) of Section 80IA (4)? - HELD THAT:- Assessee has developed the Mechanised Coal Handling System in terms o... ...

• 2024 (9) TMI 1645 - CESTAT NEW DELHI

  Recovery of Central Excise duty with interest and penalty - plastic waste or not - popcorn waste used by the appellant for manufacturing PSF - benefit of NIL rate of duty under Serial No. 172A of the ... ...

• 2024 (11) TMI 282 - KARNATAKA HIGH COURT

  Levy of Entry tax - benefit of the exemption notification dated 31.03.2000 - applicability of notification dated 18.12.2010 - notification dated 31.03.2000 was superseded by the notification dated 18.... ...

• 2024 (10) TMI 50 - CESTAT KOLKATA

  Wrongful availament of CENVAT Credit of the Service Tax paid on intellectual property service pertaining to Kalinga Nagar unit during the material period - input service distribution - input services ... ...

• 2024 (9) TMI 1543 - DELHI HIGH COURT

  Interpretation of Rule 86A of the CGST Rules - Blocking of input tax credit - excess of the credit available in their respective ECLs - It is the case of the petitioners that Rule 86A of the Rules doe... ...

• 2024 (10) TMI 1489 - APPELLATE AUTHORITY FOR ADVANCE RULING, UTTAR PRADESH

  Taxability of Vouchers themselves, or the act of supplying them - GST rate of tax and the value of supply at which this would be taxable - Appellant is not the issuer of the voucher, but is the third ... ...

• 2024 (10) TMI 1066 - CESTAT KOLKATA

  Classification of service - intellectual property rights service or not - supply of technical drawing and other documents - extended period of limitation - HELD THAT:- The said issue has been examined... ...

• 2024 (10) TMI 558 - MADHYA PRADESH HIGH COURT

  Imposition of Entry Tax on the crude Soyabean Oil brought by the petitioners within the State of MP for manufacturing/refining Soyabean Refined Oil - revision filed u/s 62 of the MPCT Act read with th... ...

• 2024 (10) TMI 565 - CESTAT NEW DELHI

  Classification of service - whether the services provided by the appellant can be classified as Business Auxiliary Service and would, therefore, amount to export of services under the Export of Servic... ...

• 2024 (10) TMI 146 - CESTAT KOLKATA

  Non-payment of service tax - car parking fee under the category renting of immovable property service - reimbursement of electricity charges under the category of management, maintenance and repair se... ...

• 2024 (9) TMI 1489 - CHHATTISGARH HIGH COURT

  Local Body Tax (Entry Tax) - Constitutional Validity of Chhattisgarh Sthaniya Kshetra me Mal Ke Pravesh Par Kar Adhiniyam, 1976 - seeking quashing of notification dated 04/03/2014 - violative of Artic... ...

• 2024 (9) TMI 1359 - CESTAT AHMEDABAD

  Failure to pay service tax - Non-Utilization (NU) Penalty - Water Supply Charges - Miscellaneous Receipts - Transfer Charges - Infrastructure Up gradation fund - HELD THAT:- It has been accepted in th... ...

• 2024 (10) TMI 740 - ITAT CHENNAI

  Nature of receipt - incentive given by the Govt to the assessee for exploring new market - revenue v/s capital receipt - HELD THAT:- We refer to the decision of Ponni Sugars Chemicals Ltd. [ 2008 (9) ... ...

• 2024 (9) TMI 1202 - DELHI HIGH COURT-[LB]

  Profit attribution to a Permanent Establishment [PE] in India - accrual of income in India - applicability of Article 7 of the DTAA between India and the United Arab Emirates, in case losses had been ... ...

• Mergers and Acquisitions in India: A Tax Perspective for 2024

  Mergers and acquisitions (M A) have long been essential for corporate growth in India, enabling companies to consolidate, diversify, or enter new markets. In 2024, India continues to see a high volume... ...

• The ruling addresses the issue of proportionate reversal/recovery of CENVAT Credit for unsold flats...

  The ruling addresses the issue of proportionate reversal/recovery of CENVAT Credit for unsold flats available on the day of issuance of completion/occupancy certificate to the builder. The key points ... ...

• 2024 (9) TMI 937 - DELHI HIGH COURT

  Seeking grant of regular bail - Money Laundering - allegation on petitioner is that he had projected and concealed the property which was a proceed of crime in relation to a Scheduled Offence and was ... ...

• RECENT DEVELOPMENTS IN GST

  According to RBI, Indian economy remains resilient amid global economic outlook and tensions. The World Bank has raised India s growth forecast for financial year 2025 to 7% in the backdrop of monsoon... ...

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