Posted inBlog
ITAT Rules in Favor of Full Section 57 Interest Deduction Beyond Interest Income
Discover the recent ITAT ruling allowing full Section 57 interest deduction without income limits, provided a clear nexus with other-source income exists.
Posted inBlog
ITAT Cuttack Rules NFAC Show-Cause Notice Before March 29 2022 Invalid
ITAT Cuttack quashes reassessment proceedings after ruling that NFAC issued a show-cause notice prematurely without proper jurisdiction.
Posted inBlog
CESTAT Kolkata Quashes Service Tax Demand Relying on Form 26AS Data
Discover how CESTAT Kolkata set aside a service tax demand against Maharani Construction, ruling Form 26AS data insufficient for extended periods.
Posted inBlog
Gujarat High Court Rules on Income Tax Reassessment Appeals
Explore the Gujarat High Court ruling on income tax reassessment appeals when recorded reasons yield no additions under Section 147.
Posted inBlog
Rajasthan High Court Rules Against Duty Drawback Recovery Without Customs Reassessment
Rajasthan High Court decides that authorities cannot recover drawback under Section 75A without completing prior reassessment under Section 17.
Posted inBlog
Section 75(4) Personal Hearing Rules and Invalid GST Orders
High Courts rule that GST personal hearings scheduled before reply deadlines invalidate adjudication orders under Section 75(4). Learn more.
Posted inBlog
Supreme Court Upholds Section 16(2)(c): Mandatory Supplier Tax Payment for ITC
Explore the Supreme Court ruling upholding Section 16(2)(c) of the CGST Act, making supplier tax payment a strict condition for claiming ITC.
Posted inBlog
Supreme Court Rules Pre-1 June 2007 Indivisible Turnkey Contracts Exempt From Service Tax
Supreme Court dismisses Revenue appeals, ruling that pre-June 1, 2007 indivisible turnkey ATM contracts cannot be split for service tax.
Posted inBlog
Understanding the Indrani Patnaik Tax Dispute and Reverse Charge Mechanism
Explore the legal details surrounding the Indrani Patnaik service tax dispute concerning mining lease payments to the Government of Odisha.
Posted inBlog
Understanding Service Tax on Mining Leases and Royalty Payments
Explore the legal context surrounding service tax on mining leases, royalty payments, and tax liability changes under the Finance Act.