Allahabad High Court
Case BriefsHigh Courts

Allahabad High Court: Saumitra Dayal Singh, J. dismissed a revision which was filed for revenue against the order passed by the Trade

Legislation UpdatesNotifications

On 02-08-2022, the Goods and Service Tax Network has introduced a Single click Nil filing of GSTR-1 on the GSTN portal in

Madras High Court
Case BriefsHigh Courts

    Madras High Court: Anita Sumanth, J. set aside the impugned order which rejected a registration application filed under Section 22

Legislation UpdatesRules & Regulations

The Central Board of Direct Taxes notifies Income-tax (Twenty Second Amendment) Rules, 2022 to amend the Income-tax Rules, 1962. The amendment introduces

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums

Orissa High Court
Case BriefsHigh Courts

Orissa High Court: A Division Bench of Krushna Ram Mohapatra and Murahari Sri Raman, JJ. in a case where due to pandemic

Customs, Excise and Services Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) allowed an appeal

Legal RoundUpWatch Now

In this Episode, Prachi Bhardwaj breaks down some important legal updates from around the World, covering SCOTUS’s decision on American women’s right to abortion, Supreme Court of India’s dismissal of plea challenging clean chit to Prime Minister Narendra Modi and more.

AAR GST
Case BriefsTribunals/Commissions/Regulatory Bodies

Maharashtra Authority for Advance Ruling: Rajiv Mangoo, Additional Commissioner of Central Tax & T.R. Ramani, Joint Commissioner of State Tax held that

Legislation UpdatesNotifications

On 16th June, 2022, the Central Board of Direct Taxes (CBDT) has exempted TDS on lease rentals under Section 194-I of Income

Madras High Court
Case BriefsHigh Courts

Madras High Court: A Division Bench of R Mahadevan and Sathya Narayan Prasad, JJ. dismissed the tax appeal holding that guarantee commission

Calcutta High Court
Case BriefsHigh Courts

Calcutta High Court: The Division Bench of Debangsu Basak and Bibhas Ranjan De, JJ. disposed of a appeal which was directed against

Delhi High Court
Case BriefsHigh Courts

Delhi High Court: A Division  Bench of Manmohan and Manmeet Pritam Singh Arora JJ. disposed the petition and directed the respondents to

Karnataka High Court
Case BriefsHigh Courts

Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that

Advance RulingsCase Briefs

Appellate Authority for Advance Rulings, State of Uttarakhand GST: The Coram of P.K. Goel (CGST Member) and Dr Ahmed Iqbal (SGST Member)

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30

Case BriefsSupreme Court

It is essential to look beyond the mere concept of destruction of corporate entity which brings to an end or terminates any assessment proceedings.

Case BriefsHigh Courts

Calcutta High Court: The Division Bench of T. S. Sivagnanam and Hiranmay Bhattacharyya, JJ., dismissed an appeal and connected application which was

Case BriefsTribunals/Commissions/Regulatory Bodies

West Bengal Taxation Tribunal: The Coram of Justice Malay Marut Banerjee (Chairman) and Suranjan Kundu (Judicial Member) and Chanchalmal Bachhawat (Technical Member),

Case BriefsHigh Courts

Calcutta High Court: Md. Nizamuddin, J. disposed of a petition which was filed challenging the impugned order passed by the Deputy Commissioner