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Justice Krishnan Ramasamy, Madras High Court

Madras High Court

Madras High Court: Activities Carried Out In Hostel By Recipients Of Service Are Residential In...

Swasti Chaturvedi13 Nov 2025 1:00 PM IST

The Madras High Court emphasised that the hostel rooms have been used as sleeping apartments by the inmates and thus, at any cost, the inmates of the...

Supreme Court, Lottery Tickets

Ink, Chemical & Other Processing Materials Used In Printing Lottery Tickets Are Liable To Levy Of...

Swasti Chaturvedi8 Oct 2025 12:15 PM IST

The Supreme Court affirmed that the transfer of ink and chemicals in their chemically altered form constitutes a valid transfer of property.

CJI Sanjiv Khanna, Justice Sanjay Kumar, Justice R. Mahadevan, Supreme Court

Purchase Tax Imposed By Sections 7A & 5A Of TN & Kerala General Sales Tax Act Not Ultra Vires The...

Swasti Chaturvedi10 May 2025 3:15 PM IST

Every Statute Is Prima-Facie Prospective In Nature Unless It’s Expressly Made To Have Retrospective Operations: SC

Every Statute Is Prima-Facie Prospective In Nature Unless It’s Expressly Made To Have Retrospective...

Swasti Chaturvedi13 Feb 2025 12:30 PM IST

Tangible Evidence Lacking: Delhi HC Clears Manufacturer Of Charges For Clandestinely Clearing Goods To Escape Taxes

Tangible Evidence Lacking: Delhi HC Clears Manufacturer Of Charges For 'Clandestinely' Clearing...

Sheetal Joon8 Dec 2024 11:30 AM IST

Justice Gopinath P., Kerala High Court

Grants Given To Assessee For Day-To-Day Expenses Not Consideration For Alleged Services Rendered Or...

Sheetal Joon27 Nov 2024 10:45 AM IST

Capital Grant Subsidy Provided For Gap Funding Not Payment For Work Of Contractor; Won’t Attract TDS Deduction: Delhi HC

Capital Grant Subsidy Provided For Gap Funding Not Payment For Work Of Contractor; Won’t Attract TDS...

Swasti Chaturvedi15 Nov 2024 2:30 PM IST

Chief Justice Biswanath Somadder and Justice Meenakshi Madan Rai, Sikkim High Court

S. 11A(1) Of Central Excise Act Authorises Officer To Recover Any Duty Of Excise Besides Others...

Swasti Chaturvedi10 Oct 2024 12:00 PM IST

TOLA Will Continue To Apply To Income Tax Act After April 1, 2021 If Any Action Or Proceeding Falls For Completion Between March 20, 2020 & March 31, 2021: SC

TOLA Will Continue To Apply To Income Tax Act After April 1, 2021 If Any Action Or Proceeding Falls...

Swasti Chaturvedi3 Oct 2024 6:30 PM IST

Interstate Sales Tax Is Leviable In State Where Goods Are Manufactured For Specific Purpose & Also From Where Movement Of Goods Takes Place: Punjab & Haryana HC

Interstate Sales Tax Is Leviable In State Where Goods Are Manufactured For Specific Purpose & Also...

Swasti Chaturvedi10 Sept 2024 7:45 PM IST

Assessing Officer Acted On Dictates Of Higher Authorities: Chhattisgarh HC Quashes Reassessment Order

"Assessing Officer Acted On Dictates Of Higher Authorities": Chhattisgarh HC Quashes Reassessment...

Ananya Soni7 Aug 2024 11:30 AM IST

VAT Paid On Purchases Is Required To Be Excluded For Computing Taxable Turnover Of Purchases U/S 11(3)(b) Gujarat VAT Act: SC

VAT Paid On Purchases Is Required To Be Excluded For Computing Taxable Turnover Of Purchases U/S...

Swasti Chaturvedi5 Aug 2024 12:00 PM IST

Franchise Agreements Are Fundamentally Licensing Agreements, Rather Than Sales Of Goods: Allahabad High Court

Franchise Agreements Are Fundamentally Licensing Agreements, Rather Than Sales Of Goods: Allahabad...

Swasti Chaturvedi27 May 2024 3:00 PM IST

Chargeability To Tax Is Paramount Condition For Triggering Obligation To Deduct TAS U/S. 195 Of Income Tax Act: Delhi HC

Chargeability To Tax Is Paramount Condition For Triggering Obligation To Deduct TAS U/S. 195 Of...

Swasti Chaturvedi18 Feb 2024 5:30 PM IST

Mere Change Of Opinion Cannot Be A Ground For Reopening Of Assessment Under Income Tax Act: SC

Mere Change Of Opinion Cannot Be A Ground For Reopening Of Assessment Under Income Tax Act: SC

Swasti Chaturvedi24 Jan 2024 6:00 PM IST

Tests To Ascertain Whether A Contract Is Covered By Article 366(29A)(d) Of Constitution: Supreme Court Explains

Tests To Ascertain Whether A Contract Is Covered By Article 366(29A)(d) Of Constitution: Supreme...

Swasti Chaturvedi10 Jan 2024 2:45 PM IST

Justice Sachin Shankar Magadum, Karnataka High Court, Dharwad Bench

Pre-Deposit Of Any Percentage Of Fine or Penalty Not Required While Filing Appeal U/S 107(6) CGST...

Swasti Chaturvedi3 Jan 2024 3:45 PM IST

TN General Sales Tax Act: Maize Starch Would Be Covered By Taxation Entry And Not By Exemption Entry- SC

TN General Sales Tax Act: Maize Starch Would Be Covered By Taxation Entry And Not By Exemption...

Swasti Chaturvedi6 July 2023 1:15 PM IST

Department To Reconsider The Application Under Karasamadhana Scheme- Karnataka HC While Quashing Recovery From Banker

"Department To Reconsider The Application Under Karasamadhana Scheme"- Karnataka HC While Quashing...

Verdictum News Desk12 Jun 2023 10:30 AM IST

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