Where the contractor has provided works contract service for repairs, renovations & rehabilitation, ITC can’t be availed by Housing Society

In M/s Mahavir Nagar Shiv Srushti Co-operative Housing Society Ltd. [GST-ARA-19/2021-22/B-94 dated November 10, 2021] Hon’ble Maharashtra Authority for Advance Ruling (“MAAR”) held that repairs,

Read More

Service tax not payable for providing consulting engineer services being related to exempt service of road construction

In M/s Quest Engineers & Consultant Pvt. Ltd. v. Commissioner, Central Goods & Service Tax and Central Excise [Final Order No. 70226/2021 dated September 28, 2021] Hon’ble Customs, Excise and Service

Read More

Service tax not leviable on commercial coaching or training services

In M/s Asian School of Media Studies v. Commissioner of Central Goods and Service Tax [Final Order Nos. 70251-70252 / 2021 dated November 11, 2021] Hon’ble Customs, Excise and Service Tax Appellate

Read More

Job work services such as anodizing, plating, on goods/materials belonging to registered persons attracts 12% GST

In M/s Alcoats [KAR ADRG 62/2021 dated October 29, 2021] Karnataka Authority for Advance Ruling (“KAAR”) held that job work services undertaken by M/s Alcoats (“the Applicant”) by way of treatment

Read More
Income Tax deduction allowed by Karnataka High Court on loss suffered by assessee on Foreign Rate Fluctuation

The Hon’ble Karnataka High Court in P.R Commissioner of Income Tax v. M/s United Spirits Ltd. [I.T.A. No. 548/2015 c/w I.T.A No. 37/2010 decided on September 2, 2021] answered in favor

Read More
HC: Sets aside clarificatory circular taking away assesse’s substantive right by denying exemption on fish meal

In Jenefa India vs. Union of India & Ors. [W.P.(MD) No.16770/2019 decided on October 5, 2021] Hon’ble Madras High Court upheld the validity of Sl. No.102 of Notification No. 2/2017 dated June 28, 2017

Read More
As per Consumer Protection Act losing a case on merit could not be termed as deficiency in service by the advocate: Supreme Court

Hon’ble Supreme Court in Nandlal Lohariya v. Jagdish Chand Purohit and Ors. [S.L.P. (C) Diary No. 24842 of 2020, decided on November 8, 2021] held that in each and every case where a litigant has lost

Read More
Wrong deduction claimed which resulted in reduction of Tax liability can’t amount to concealment of income

In Pr. Commissioner of Income Tax v. Sonu Realtors Private Limited [INCOME TAX APPEAL NO.956 OF 2017 dated October 11, 2021], Pr. Commissioner of Income Tax (“the Appellant”) filed the appeal being

Read More
Whether Merchant trade transaction’ involving goods movement in non-taxable territory liable to IGST

The Hon’ble Gujarat Appellate Authority for Advance Ruling(“the Gujarat AAAR”) in the matter of M/s. Sterlite Technologies Limited [Advance Ruling (Appeal No. GUJ/GAAAR/APPEAL/2021/13 dated March

Read More
Separate GST registration not required for selling goods directly from port of import before clearing it for home consumption

In M/s Kamdhenu Agrochem Industries LLP [GST-ARA-112/2019-20/B-87 dated February 24, 2020], Hon’ble Maharashtra Authority for Advance Ruling (“MAAR”) held that in a case where imported goods are sold

Read More
SCN quashed by Bombay HC for allegedly availing inadmissible transitional credit as has been issued on an erroneous legal premise

The Hon’ble Bombay High Court (“Bombay HC”) in the matter of Godrej & Boyce Mfg. Co. Ltd. v. Union of India and Ors. [WRIT PETITION NO. 3226 OF 2019 dated October 29, 2021], quashed the Show Cause

Read More
Rental income from sub-lease shall be considered as Business Income since same was business of assessee

In Shri Shanthilal Movji Bhai Thakker v. The Income Tax Officer [ITA No. 2267-2270/Chny/2019 decided on November 3, 2021] Income Tax Appellate Tribunal, Chennai (“ITAT”) held that rental income from

Read More