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1. Whether the Assessee is entitled to utilise and set off the accumulated unutilised amount of Education Cess (EC), Secondary and Higher Education Cess (SHEC) and Krishi...

2. RATES OF INCOME-TAX for the PY 2022-23 i.e. AY 2023-24 [As per previous year Budget and comparison with Budget 2023 proposals] - Notes In the new tax regime increase the...

3. Method of calculation of tax liability - execution of works contract - whether tax liability should be determined as per the GST regime @ 12% or under the VAT regime @5%?...

4. Reverse charge of Goods and Services Tax (GST) on recovery agent services - Constitutional validity of Collection of Tax / GST under RCM - The Delhi High Court's...

5. Profiteering - construction of project - benefit of ITC not passed on to the buyers - all the relevant events for the project “Epic” took place in GST regime and the...

6. Tax Evasion in Post-GST Regime

7. Circular regarding Accounting Framework for new Goods and Services Tax (GST) regime - Circular

8. Increase in the Compensation Cess rate on cigarettes to make the total tax incidence on cigarettes in GST regime at par with the total tax incidence in pre-GST regime

9. Refund of GST - Scope of the contract terms - post GST era - Mere replacement of Sales Tax, Excise Duty, VAT and other similar taxes by the GST regime does not change...

10. Section 44B is a special provision for computing profits and gains of shipping business for non-residents at 7.5% of specified amounts like freight receipts. The issue...

11. The High Court dismissed the petition seeking refund of Input Tax Credit (ITC) accrued under the Value Added Tax (VAT) regime upon transition to the Goods and Services...

12. Refund of services tax / Cenvat Credit - tax deposited under reverse charge mechanism, pursuant to audit objection - revenue neutrality - Post GST regime - From a...

13. Additional tax liability for execution of subsisting Government contracts either awarded in the pre-GST regime or in the post-GST regime without updating the Schedule of...

14. Profiteering - construction services - The registration and approval of the projects and receipt of the payments had taken place in the post-GST regime and hence, there...

15. The appellant paid service tax voluntarily under reverse charge mechanism before the GST regime. The adjudicating authority denied refund, holding that service tax was...