Search Results for "Exempt Supply"

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Supreme Court Allows Revenue's Appeal in Income Tax Case on Unexplained Investment in Silver Bullion. Section 69A of Income Tax Act, 1961 Applicable Where Assessee Fails to Explain Source of Acquisition of Silver Found in Possession.

The present appeals were filed by the Revenue against the judgment of the Rajasthan High Court which allowed the appeals of the assessee, Prakash Chan...

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Bombay High Court Considers GST Liability on Royalty Payments to Court Receiver in Commercial Property Dispute. The Court Examines Whether Payments to a Court Receiver Under Order XL CPC Constitute Taxable Supply Under the CGST Act, 2017 and Whether GST Should be Discharged via Reverse Charge Mechanism.

The Bombay High Court, in a Court Receiver's Report arising from a commercial suit for recovery of possession of three shops used as a restaurant, exa...

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Karnataka High Court Hears Appeal Against Interim Stay of Excise Rule Amendments. State Challenges Ad Interim Order Staying Amended Rules 5 and 5-A of Karnataka Excise (Sale of Indian and Foreign Liquor) Rules, 1968, Introduced by Second Amendment Rules, 2025.

The State of Karnataka filed a writ appeal under Section 4 of the Karnataka High Court Act, 1961 against an ad interim order dated 25.11.2025 passed b...

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High Court of Karnataka Dismisses Revenue's Appeal in Vodafone TDS Case — No Substantial Question of Law Arises. Assessee's payments for call center services and software maintenance held not liable for TDS under Section 194J of Income Tax Act, 1961 as they do not constitute 'technical services'.

The case involves appeals filed by the Revenue (Commissioner of Income Tax and Deputy Commissioner of Income Tax) against the common order of the Inco...

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Supreme Court Upholds High Court Judgment Setting Aside Appellate Authority Order Under Madhya Pradesh Shops & Establishments Act, 1958. The Court affirmed that clubs not being residential clubs are exempt from the Act under Section 3(j), rendering the Appellate Authority's reinstatement order invalid.

The dispute arose from the termination of services of the appellants, who were employees at a club run by the respondents. The appellants filed a comp...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Fresh Material. Reassessment Based on Mere Change of Opinion Without New Tangible Material is Invalid.

The petitioner, Zuari Foods and Farms Pvt. Ltd., filed its return of income for Assessment Year 2011-12 declaring nil income after claiming exemption ...