Judgement

As per the Gujarat AAR, the service of renting of Residential building by the applicant to the lessee, an unregistered person, to use it as the residential accommodation for the students and the working professional is subject to GST.

AAR: Leasing Building to Unregistered Lessee for Further Residential Accommodation Attracts 18% GST

AAR: Renting Residential Building to Unregistered Lessee for Further Accommodation Attracts 18% GST

Kerala High Court rules that interest paid on delayed Agricultural Income Tax is not deductible as a business expense under Section 37 of the Income Tax Act.

Interest on Delayed Agricultural Income Tax Not Deductible; Rules Kerala High Court

ITAT Ahmedabad remands the Rs. 56 lakh deemed dividend case to the tax authorities for fresh verification of the loan repayment documents.

Loan or Deemed Dividend? ITAT Sends Back Rs. 56 Lakh Deemed Dividend Case for Fresh Review

Articles

Comprehensive guide on GSTR-9 and GSTR-9C for FY 2024-25 Auto-Population, ITC Reporting, Table Changes and Late Fees.

Major GST Overhaul for FY 2024-25: Key Changes in GSTR-9 and GSTR-9C Reporting

Under the new rules effective from December 1, 2025, the limits for paid-up capital and turnover have been increased to Rs 10 crore and Rs 100 crore, respectively.

MCA Breaking: Definition of "Small Company" Revised; New Limits Starting December 1

Court follows CESTAT ruling and physical verification findings to quash Customs’ higher conversion factor and directs refunds within fixed timelines

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AAR: Renting Residential Building to Unregistered Lessee for Further Accommodation Attracts 18% GST

Interest on Delayed Agricultural Income Tax Not Deductible; Rules Kerala High Court

Loan or Deemed Dividend? ITAT Sends Back Rs. 56 Lakh Deemed Dividend Case for Fresh Review

Major GST Overhaul for FY 2024-25: Key Changes in GSTR-9 and GSTR-9C Reporting

MCA Breaking: Definition of "Small Company" Revised; New Limits Starting December 1

HC Orders Full Customs Duty Refund to Timber Importers; Holds 1.416 Conversion Factor Applicable for Pre-2012 Imports