Tag: Supreme Court
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Proper Officer Not Empowered To Seize Currency Under Section 67(2) Of CGST Act: Supreme Court Dismisses Dept’s SLP
The Supreme Court while dismissing the Special Leave Petition (SLP) filed by the department on the issue of whether the proper officer is empowered...
Royalty Imposed By Municipal Corporation On Advertising Companies For Putting Up Hoardings/Advertisements Can’t Be Termed As ‘Tax’: Supreme Court
The Supreme Court has held that 'royalty' imposed by Municipal Corporation on the advertising companies for putting up hoardings/advertisements could not be termed as...
IMPORTANT POINTS & DATES FOR CONSIDERATION AFTER SUPREME COURT’S DECISION IN RAJEEV BANSAL CASE
The article is written by CA Deepak Gadgil, who is into direct and indirect tax litigation and advisory from past 10 years. The article discusses the...
GST Weekly Flashback: 29 September To 5 October 2024
GST Weekly Flashback for the period 29 September To 5 October 2024.Supreme Court - GST Weekly FlashbackBREAKING | Safari Retreats Case | Builders Eligible...
AO Can’t Consider Claim Of Time Barred Income Tax Revised Return: Supreme Court
The Supreme Court has held that the assessing officer (AO) had no jurisdiction to consider the claim made by the assessee in the revised...