Leasehold Rights
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing...
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized...
GST
Leasehold Rights Assignment Amounts To Transfer Of Immovable Property, No GST Payable: Bombay HC
The Bombay High Court, Nagpur Bench has held that the assignment of leasehold rights...
GST
ITC Allowed on Leasehold Rights, Not Blocked U/s 17(5) as Transaction Is Not Construction Activity: Gujarat High Court
The Gujarat High Court has held that the input tax credit (ITC) is eligible...
GST
Failure To Process Refund Of GST Paid On Transfer Of Leasehold Rights In Land Within Time Could Attract Personal Costs On Erring Officer: Gujarat...
The Gujarat High Court while directing the State GST department to grant a refund...
GST
Whether Assignment of Leasehold Rights Attracts GST or Constitutes Land Transfer? Supreme Court to Decide
The Supreme Court of India is set to examine a critical issue with wide-ranging...
GST
Levy of GST on Immovable Property – Emerging Judicial Perspective Development Rights, Leasehold Rights, etc
The judicial forums have settled the issue and it is no more res integra...
GST
Transfer of Leasehold Rights of Plot Not Taxable Under GST: Gujarat HC
The Gujarat High Court has quashed a GST demand raised against M/s Life Sciences...
Latest articles
Company & PMLA
No Mini-Trial at Cognizance Stage: Directors’ Claim of Cooperation Must Be Examined During Trial
The Karnataka High Court has refused to quash criminal proceedings against two individuals facing...
GST
Missing Seized Records Must Be Considered While Testing ITC Claim; Duplicate GST Demands Ordered Corrected: Delhi HC
The Delhi High Court has held that the tax department’s inability to furnish seized...
Direct Tax
Capital Addition Can’t Be Taxed on Assumptions in Reassessment: Allahabad HC
The Allahabad High Court has upheld the deletion of a ₹2.73 crore addition made...
GST
GST Appeal Can’t Be Rejected Without Addressing Taxpayer’s Grounds: Allahabad HC
The Allahabad High Court has set aside an appellate order concerning cancellation of GST...