The Goods and Services Tax Appellate Tribunal (GSTAT), Principal Bench, New Delhi, has held that Samridhi Realty Pvt. Ltd. did not indulge in profiteering under Section 171 of the Central Goods and Services Tax Act, 2017, as it had already Read more…
April 1, 2026 : The National Company Law Appellate Tribunal (NCLAT), Chennai Bench, has clarified that the power of the Adjudicating Authority under Section 114(3) of the Insolvency and Bankruptcy Code, 2016 to direct reconsideration or modification of a repayment Read more…
April 1, 2026 : The Appellate Tribunal under the Prevention of Money Laundering Act (PMLA) has partly allowed a batch of appeals filed by Avinash Bhosale and his associated entities, setting aside most of the provisional attachment orders issued by Read more…
April 1, 2026 : The Ahmedabad Bench of the National Company Law Tribunal (NCLT) has held that freezing the bank accounts of a corporate debtor during the subsistence of a moratorium under the Insolvency and Bankruptcy Code, 2016 (IBC) is Read more…
April 1, 2026 : The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that income accumulated by a charitable trust under Section 11(2) of the Income Tax Act, 1961, which remains unutilised within the prescribed five-year period, Read more…
April 1, 2026 : The Ahmedabad Bench of the National Company Law Tribunal (NCLT) has held that statutory authorities cannot enforce recovery of dues against a corporate debtor during the subsistence of a moratorium under the Insolvency and Bankruptcy Code, Read more…
April 1, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has held that Coronation Park in Delhi qualifies as a historical site of national importance, making construction and development activities carried out there Read more…
April 1, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has held that transportation charges incurred by a clearing and forwarding (C&F) agent on behalf of its principal cannot be included in the taxable value Read more…
April 1, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that loading of goods onto trucks for transportation to customers qualifies as “cargo handling service” (CHS) and is liable to service tax even Read more…
April 1, 2026 : The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has held that income accumulated by a charitable entity under Section 11(2) of the Income Tax Act, 1961, which remains unutilised within the prescribed five-year period, Read more…