State of UP and Others, the Allahabad High Court ruled that Poker and Rummy are skill-based games, not gambling. The ...
With the introduction of the GST in 2017, Section 51 of the CGST Act outlined provisions for Tax Deducted at Source (TDS), ...
Note: The principal notification no. 5/2017- Central Tax was published in the Gazette of India, Extraordinary, Part II, ...
The Ministry of Finance, through Notification No. 09/2024-Integrated Tax (Rate), dated October 8, 2024, introduces an ...
In the case of Globus Logisys Pvt Ltd Vs Deputy Commissioner of State Tax, the Calcutta High Court addressed the issue of a ...
The Section 11A starts with a non-obstante clause. Consequently, in case of any conflict between proposed Section 11A and any other provisions in the GST Act, proposed Section 11A shall prevail.
In India, the power to levy taxes on alcoholic beverages is vested solely with the States and not with the Union. Extra Neutral Alcohol (“ENA”), a key input for the alcoholic beverages industry, was ...
3. Project IEC 3.0 is envisaged to provide not only a continuation of the services rendered by Project IEC 2.0, but also to ...
In the instant case, the petitioner had constructed a shopping mall in which huge quantities of materials were purchased like cement , sand , steel, aluminium , wires, plywood, paints lifts, ...
2. The present writ petition has been filed, inter alia, challenging the notice issued under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as the “said Act”) dated 10 th April, 2024 ...
On October 7, 2024, the Ministry of Finance issued Notification No. 02/2024 regarding the Union Territory Goods and Services ...