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1. Deduction u/s 37 - Guarantee commission paid to State Government – allowed as revenue expenditure - HC

2. Allowable expenditure u/s 37(1) - addition relating to form fees which was deposited for obtaining the wine shop through government - non-accepting the theory of...

3. CSR expenditure - whether a allowable business expenditure? - explanation to Section 37(1) of the Act would not be applicable as it was with effect from the assessment...

4. Blocking the Input Tax Credit (ITC) - Scope of Section 16(2) read with Rule 37 - Non payment of consideration within 180 days u/s 16(2)(d) of CGST Act - The respondents...

5. Expenditure allowable u/s 37 - efforts and services rendered by a third person - The efforts had benefited in the form of increased investment in India resulting in...

6. The High Court dismissed the writ petition filed by the petitioner seeking permission to rectify/amend the GST number of the purchaser in GSTR-1 return after the...

7. Interpretation of Section 16(5) of CGST Act regarding input tax credit. Circular issued by Government of India No. 237/31/2024-GST dated 15th October 2024. Petitioner...

8. The petition is dismissed as an alternative efficacious remedy is available to challenge the impugned order u/s 107 of the GST Act. While violation of natural justice...

9. Eligibilty of exemption as per the notification no 16/2000 dt. 01.03.2000 allowed on import of Pulse Sprint Flat Bed Treadmill, Pulse Ascent Elevated Treadmill, Pursuit...

10. Central Government notifies special procedure for rectification of orders issued u/ss 73, 74, 107, 108 confirming demand for wrong availment of input tax credit....

11. Under Customs Act s.25(1), MoF amended notification 16/2017-Customs to expand customs duty exemptions for specified pharmaceutical drugs distributed through Patient...

12. Section 16(4) of the CGST Act imposes a time limit for claiming input tax credit (ITC), restricting it to the due date of filing the return for September following the...

13. Revision u/s 263 - There was an error in the assessment order passed by the A.O. in not bringing to tax the interest income in the year under consideration under the...

14. AMENDMENT TO SEVENTH SCHEDULE TO THE FINANCE ACT, 2001 - Cigarettes now will be more costly - as increase in custom duty (NCCD) on cigarettes of 16%.

15. Business expenditure u/s 37(1) - The issue can also be looked into from another angle. Admittedly, the assessee is collecting TDS on behalf of the Government. The TDS...