Search Results for "advance ruling"

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Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Supreme Court Allows Appeal of Claimant in Motor Accident Case — Functional Di...
Supreme Court Modifies Sentence in Forgery Case Due to Long Pendency and No Crim...
Madras High Court Dismisses Second Appeal in Partition Suit — Concurrent Findi...
High Court of Bombay at Bombay Dismisses Insurance Company's Appeal in Motor Acc...

Search Results for "advance ruling"

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High Court

Bombay High Court Allows Writ Petition Against Authority for Advance Ruling's Refusal to Give Ruling on Tax Liability of Capital Gains from Sale of Shares by Mauritius-Based Company. Authority's Order Set Aside as Without Jurisdiction Since Proviso to Section 245R(2) of Income Tax Act, 1961 Not Attracted.

25 Jul 2012

The petitioner, Mahindra BT Investment Co. (Mauritius) Ltd., a company incorporated in Mauritius and a tax resident there, filed an application for ad...

High Court

Bombay High Court Dismisses Petition Challenging Advance Ruling on Job Work Classification Under GST — Conversion of Coal into Electricity and Electricity into Steel Held Not Job Work. The arrangement between two related entities for conversion of inputs into electricity and steel on job work basis does not qualify as 'job work' under Section 2(68) of the CGST Act, 2017 as the process does not result in the same goods being returned.

7 Jun 2019

The petitioner, JSW Energy Limited (JEL), engaged in generation and sale of electricity, proposed an arrangement with JSW Steel Limited (JSL) involvin...

Supreme Court

Supreme Court Allows NCDC's Appeal in Income Tax Dispute Over Deduction of Grants as Revenue Expenditure. Grants disbursed by a statutory corporation as part of its business are deductible under Section 37 of the Income Tax Act, 1961, regardless of the capital nature of the source funds.

11 Sep 2020

The National Co-operative Development Corporation (NCDC), established under the National Co-operative Development Corporation Act, 1962, is a statutor...

High Court

High Court of Karnataka Dismisses Writ Petition in GST Exemption Case Due to Non-Compliance with Notification Conditions. Supply of HDPE Drums to Chemical Manufacturer Does Not Qualify for Concessional Rate Under Notification No.41/2017-IT(Rate) as Goods Were Not Moved Directly to Registered Recipient or Warehouse as Required.

11 Mar 2026

The petitioner, a manufacturer of packaging materials including HDPE drums, filed a writ petition under Article 226 of the Constitution of India befor...

Supreme Court

Supreme Court Allows State's Appeal in GST Exemption Case — Renting of Residential Premises as Hostel Not Exempt Under Entry 13 of Notification No. 9/2017-Integrated Tax (Rate). The Court held that the service of leasing residential property as a hostel to students and working professionals does not qualify as 'renting of residential dwelling for use as residence' and is therefore taxable.

1 Jan 2025

The case involves an appeal by the State of Karnataka against a High Court judgment that allowed a writ petition filed by Taghar Vasudeva Ambrish, the...

Supreme Court

Supreme Court Upholds Tax Liability on Liaison Office Activities in India Under Income Tax Act, 1961 and DTAA. Income from printing and dispatching cheques in India through liaison offices constitutes business connection and permanent establishment, making profits attributable to such activities taxable in India.

24 Apr 2020

The respondent, U.A.E. Exchange Centre, a company incorporated in the United Arab Emirates, provided remittance services for transferring amounts from...

High Court

Court Dismisses Petition on ITC Eligibility for Breakwater Construction by LNG Regassification Plant. Maharashtra Authorities Deny Input Tax Credit for Breakwater, Ruling it Does Not Qualify as "Plant and Machinery" under CGST Act

28 Jun 2024

Ratnagiri Gas and Power Pvt Ltd., a joint venture of NTPC, GAIL, and the Maharashtra State Government, took over Dabhol Power Company. Following a dem...

High Court

Bombay High Court Allows Appeal in Employee Compensation Case — Interim Payment Not Deductible from Final Compensation Under Section 8(1) of Employees Compensation Act, 1923. Court holds that interim compensation voluntarily paid by employer cannot be deducted from the amount deposited under Section 8(1) as the Act does not provide for such deduction.

26 Sep 2013

The appeal was filed by the parents of Miss Sujata Siddharth Survase, who died in the Mangalore air crash on 22 May 2010 while working as a crew membe...

High Court

High Court Directs Timely Disposal of Advance Ruling Application under SGST Act. "Authority bound to decide applications on merits despite subsequent pre-show cause notice."

11 Dec 2024

1. Introduction (Para 1–2) Case Details: Writ Petition filed by General Motors India Pvt. Ltd. challenging the pre-show cause notice under Sectio...

High Court

Madras High Court Allows Assessee's Appeal in Income Tax Penalty Case — Typographical Error in Return Does Not Attract Penalty Under Section 271(1)(c). Bonafide belief and full disclosure of transaction negate mens rea for concealment.

6 Apr 2026

The appellant, Ms. Saritha Jain, an income tax assessee, sold her shares in M/s. Vision Health Services (P) Ltd., an Indian company, to M/s. Perot Sys...

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