The second proviso to s. 40(a)(ia) is beneficial to the assessee and its effect must be given retrospectively : HC

The second proviso to s. 40(a)(ia) is beneficial to the assessee and its effect must be given retrospectively : HC

GST applicable on Supply of Goods at Domestic Airport to transit passengers : HC

GST applicable on Supply of Goods at Domestic Airport to transit passengers : HC

AO should Record reason before passing order of attachment of Assets under GST : HC

AO should Record reason before passing order of attachment of Assets under GST : HC M/S PATRAN STEEL ROLLING MILL Versus ASSISTANT COMMISSIONER OF STATE TAX, UNIT 2 Facts :

High Court upholds jurisdiction of Mumbai CGST Commissionerate even in case where parallel proceedings were commenced in Jaipur

High Court upholds jurisdiction of Mumbai CGST Commissionerate even in case where parallel proceedings were commenced in Jaipur

Supply to a DFS do not qualify as export under GST : HC

Supply to a DFS do not qualify as export under GST : HC Madhya Pradesh High Court in Case of Vasu Clothing Pvt Ltd Vs Union of India Facts Petitioner

Rental income will be taxed under the head income from house property if assessee is not engaged in business of letting of property: HC

Rental income will be taxed under the head income from house property if assessee is not engaged in business of letting of property: HC If the assessee is a builder but

Case can be reopened in Sec 147 where assessee is a dummy concern used to route unaccounted money : HC

Case can be reopened in Sec 147 where assessee is a dummy concern used to route unaccounted money : HC Case can be reopened in Section 147 of Income Tax

Merely holding shares for short period will not convert capital gain into business income : HC

Merely holding shares for short period will not convert capital gain into business income : HC Merely holding shares for short period will not convert capital gain into business income.

Employers Liable to prosecution u/s 405 of the IPC for not issuing TDS certificates : HC

Employers Liable to prosecution u/s 405 of the IPC for not issuing TDS certificates : HC TDS on salaries: Default by employers in not issuing Form 16 TDS certificates to employees prima

High Court on Reopening case u/s 147 to assess Bogus share capital

High Court on Reopening case u/s 147 to assess Bogus share capital Case can be reopened u/s 147 of Income Tax Act where assessee is a dummy concern used to