Relays manufactured for use only as Railway signaling was classifiable under heading 8536 following equipment predominant use or sole/principal use…
Payment to non-resident for consideration for resale/use of computer software through EULAs/distribution agreements not liable to TDS u/s 195 …
IBC is special statute, must prevail over Companies Act 2013. Section 7 IBC Petition maintainable post admission of winding up…
Supreme Court fixes banks liability on locker operation. Banks cannot wash off hands and claim no liability towards their customers–Supreme…
SC directs defreezing of bank account seized under PMLA to pay statutory dues due to non observance of procedure prescribed…
Plurality of transactions no condition to be classified as Casual Trader under Rajasthan Sales Tax Act – Supreme Court. Grammatical…
Deduction u/s 80P(2)(a)(i) allowable despite loans by co-operative societies to members not related to agriculture. ABCAUS Case Law CitationABCAUS 3440…
Levy of GST on lotteries not ultra vires to the Constitution, prize money not to be abated for determining value…
Non striking of applicable limb of penalty clause u/s 271(1)(c) in notice-Supreme Court dismisses SLP of the Income Tax Department…
CENVAT credit of service tax paid on transport of goods from place of removal to the buyer’s premises – Supreme…