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Tax Cases Weekly Round-Up: 16 July To 22 July, 2023

Supreme Court Income Tax Act | Completed/Unabated Assessments Cannot Be Reopened by AO If No Incriminating Material Is Found During Search: Supreme Court Case Title: Principal Commissioner.

Allahabad
Uttar-pradesh
India
Haldia
West-bengal
Kashmir
Jammu-and-kashmir
Gauhati
Assam
Kolkata
Delhi
Hindustan

Tax Cases Monthly Round Up: May 2023

Supreme CourtNo Service Tax Applicable on User Development Fee collected From Passengers by Delhi, Mumbai and Hyderabad International Airports: Supreme CourtCase Title: Central GST Delhi – III vs.

State-of-haryana
Haryana
India
Sanghi
Tripura
State-of-goa
Goa
Raipur
Chhattisgarh
Hyderabad
Andhra-pradesh
Bihar

GST Exemption On Architectural Consultancy Service Provided To Surat Municipal Corporation: AAR

The Gujarat Authority of Advance Ruling (AAR) has held that the "Architectural Consultancy Service" provided to Surat Municipal Corporation (SMC) for the construction of SMIMER Hospital and College.

India
Surat
Gujarat
Amit-kumar-mishra
Milind-kavatkar
Surat-municipal-corporation
Gujarat-authority-of-advance-ruling
Hospital-college-campus
Architectural-consultancy-service
College-campus
Gujarat-authority
Advance-ruling

Quarterly Digest Of Tax Cases: January-March, 2023

Indirect TaxesSupreme CourtSabka Vishwas Scheme : Supreme Court Grants Relief To Company Which Missed Deadline Due To IBC MoratoriumCase Title: Shekhar Resorts Limited vs Union of IndiaCitation : 2023.

Durgapur
West-bengal
India
Ladakh
Jammu-and-kashmir
Singareni-collieries
Andhra-pradesh
Hindustan
India-general
Shiv
Rajasthan
Orissa

One Time Premium Received On Allotment Of Completed Commercial Units/Building Attracts 18% GST: AAR

The Gujarat Authority for Advance Ruling (AAR) has held that a one-time premium received by the applicant on allotment of completed commercial units or buildings attracts 18% GST.The two-member bench.

Amit-kumar-mishra
Milind-kavatkar
Gujarat-authority-for-advance-ruling
Gujarat-authority
Advance-ruling
Aar
Dust
Ne-time-premium
Commercial-units
Building

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