Electoral Bond Scheme
Case BriefsSupreme Court (Constitution/Larger Benches)

The 5-Judge Constitution Bench heard a batch of cases challenging the controversial electoral bonds scheme over three days, before reserving the verdict in November.

Input Tax Credit Reversal
Experts CornerLakshmikumaran & Sridharan

by Vishwanath K*, Teesta Banerjee** and Neha ND***
Cite as: 2023 SCC OnLine Blog Exp 82

Electoral Bonds Scheme
Hot Off The PressNews

The Finance Act, 2017 introduced a system by which electoral bonds could be issued by any scheduled bank for the purpose of electoral funding.

2023 SCC Vol. 7 Part 2
Cases ReportedSCC Weekly

Arbitration and Conciliation Act, 1996 — Ss. 8 and 11: Application seeking reference to arbitration in pending civil suit is not acceptable

indirect tax avatar
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 60

works contract service
Case BriefsSupreme Court

As the service tax needs to be computed in terms of Rule 2A of the Service Tax (Determination of Value) Rules, 2006 and as the assessee has not opted for the composition scheme, the matter is remitted back to the CESTAT for re-computation of the demands.

2023 SCC Vol. 4 Part 4
Cases ReportedSCC Weekly

Constitution of India — Art. 226 — Maintainability of writ petition: A writ under Art. 226 against a private educational institute would

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court set aside the demand for service tax of Rs. 56 crores against MTNL holding that the surrender of any right to use the spectrum before 14-5-2016, the date on which the Finance Act, 2016 came into force, will not be chargeable to service tax.

Madras High Court
Case BriefsHigh Courts

The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.

Extra-territorial Application of Customs Act, 1962
Op EdsOP. ED.

by Anamika Mishra†

Tarun Jain
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17

Customs Law
Experts CornerLakshmikumaran & Sridharan

by Nupur Maheshwari†, Harshdeep Khurana†† and Siddhant Indrajit†††
Cite as: 2023 SCC OnLine Blog Exp 2

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR

Case BriefsSupreme Court

The bench of MR Shah and M.M Sundresh, JJ explained the importance of the words “or otherwise” inserted to Section 45(4) of the Income Tax Act, 1961 by the Finance Act, 1987

Case BriefsSupreme Court

    Supreme Court: In an appeal filed by Singapore airlines against the judgment passed by the Delhi High Court holding that

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

    Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside

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

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the

Case BriefsSupreme Court

Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has modified the order passed by the Allahabad High Court wherein

Income Tax Appellate Tribunal
Case BriefsTribunals/Commissions/Regulatory Bodies

Income Tax Appellate Tribunal (ITAT), New Delhi: The Coram of Pradip Kumar Kedia (Accountant Member) and Narender Kumar Choudhry (Judicial Member) allowed

Op EdsOP. ED.

by Ananya Sharma†