Devendra Singh Adhikari GSTIN Vs Commissioner State Goods and Services Tax Commissionerate and another (Uttarakhand High ...

Considering these legal provisions, the AAR concluded that the GST Act does not permit a ruling on the taxability of ...

The applicant sought a ruling on the GST applicability of renting out their immovable property to the State Government for ...

Since the scale attracts the highest GST rate of 18%, the AAR ruled that the entire Geometry Compass Box supplied by Amardeep ...

2. Petitioner is an assessee under the GST Act. The impugned order was issued after denying the benefit of input tax credit on account of the provisions contained in sub-section (4) of Section 16 of ...

The ITAT reviewed the case, noting the AO’s failure to consider the cost of acquisition, the taxpayer’s 30% share, and the rejection of the additional evidence by the CIT (A). The tribunal found that ...

2.Without prejudice to the above, once the expenses incurred for interior fit-outs were not allowed as cost of improvement, the learned Assessing Officer ought to have allowed the same as cost of ...

The Delhi High Court dismissed an appeal filed by Tecmax Electronics, formerly known as M/s Tuchman Electronics, challenging a Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) order. The ...

Mumbai, in a consolidated order addressing appeals for Assessment Years 2015-16, 2016-17, and 2017-18, ruled in favor of Goenka Trading, allowing the company to write off bad debts without providing ...

Instead of focusing on the alleged cash deposits, the ITO claimed that there was an excess of income over expenditure and undisclosed bank credits, leading to an alleged escapement of income. The ...

3. As only Non-IT ITeS units of SEZs are mandated to onboard on the ICEGATE as of now and Developers. Co-developers and IT ...

The case originated with the assessee filing their return of income on February 28, 2015, declaring a total income of ₹1,08,58,460. The initial assessment under Section 143 (3) of the Act, completed ...