Case BriefsTribunals/Commissions/Regulatory Bodies

“It is very simple in the accounting standards that unless invoice is raised consideration is not collected. Therefore, it is very clear from the record that the appellant was not receiving any consideration from card companies.”

delhi high court
Case BriefsHigh Courts

“As per Clause 31.16 of Letter of Intent between parties, place of arbitration was Faridabad (Haryana), which will be chosen as the seat, since seat has not been separately named and there are no other contrary indicia to show that place of arbitration is not intended to be seat of arbitration.”

brussels i bis regulation interpretation
Case BriefsForeign Courts

“Special rules of jurisdiction laid down by the Brussels I bis Regulation are to be interpreted strictly and do not permit an interpretation which goes beyond the cases expressly envisaged by that regulation.”

Authority for Advance Ruling (Karnataka)
Advance RulingsCase Briefs

KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.

Bombay High Court
Case BriefsHigh Courts

Bombay High Court: In a preventive detention case, the Division Bench of A.S. Gadkari and Milind N. Jadhav, JJ., held that any

Appellate Authority for Advance Ruling
Advance RulingsCase Briefs

    Appellate Authority for Advance Ruling (Maharashtra): In an appeal filed under Section 100 of the Central Goods and Services Tax

Case BriefsTribunals/Commissions/Regulatory Bodies

    Appellate Authority for Advance Ruling, Punjab: Arun Narayan Gupta Chief Commissioner, CGST Commissionerate, and Kamal Kishor Yadav, Commissioner of State

Case BriefsHigh Courts

Delhi High Court: “It is the consideration which puts enforceability in the agreements to make promises legally binding”, Asha Menon, J., stated

Case BriefsTribunals/Commissions/Regulatory Bodies

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta, J. (President) and C.L. Mahar (Technical Member) allowed an

Case BriefsSupreme Court

Supreme Court: The bench of Dr. DY Chandrachud and Ajay Rastogi, JJ has held that a construction worker who is registered under