Rulings ( 6893 results )

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Appellate Authority for Advance Ruling

AAAR: Facilitation Services to Consultant Manager under ‘Foreign Immigration Advisory Agreement an ‘Intermediary Service’, distinguishes 'Agent' from 'Intermediary'

Sep 28, 2020
  • In Favour of Not Available
  • Citation Number : TS-1321-AAAR(MAH)-2019-NT
High Court

HC: Following Bombay HC ratio in Sandeep Patil, allows ITC refund to Duty-Free-Shops

Sep 25, 2020
  • In Favour of Petitioner
  • Citation Number : TS-813-HC-2020(KER)-NT
High Court

HC: Tax-rates notified on fabrics not in conflict with Council's recommendations, dismisses petition

Sep 23, 2020
  • In Favour of Petitioner
  • Citation Number : TS-806-HC(DEL)-2020-NT
High Court

HC: Copy of Bombay HC order directing refund of Rs. 4.73 crores recovered through Bank Guarantee encashment

Sep 22, 2020
  • In Favour of Petitioner
  • Citation Number : TS-802-HC(BOM)-2020-NT
High Court

HC: Copy of Madras HC order holding Rule 89 (5) intra-vires Section 54, now available for download

Sep 22, 2020
  • In Favour of Respondent
  • Citation Number : TS-800-HC(MAD)-2020-NT
High Court

HC: Disposes petition against rejection of refund on account of alternative remedy

Sep 18, 2020
  • In Favour of Both
  • Citation Number : TS-792-HC-2020(DEL)-NT
High Court

HC: Pending Appellate Authority's decision, declines to interfere with direction of Single Judge

Sep 18, 2020
  • In Favour of Petitioner
  • Citation Number : TS-790-HC-2020(MAD)-NT
High Court

HC: Sets aside Revenue’s ‘non-speaking’ order for rejection of refund of ITC, remands matter

Sep 18, 2020
  • In Favour of Petitioner
  • Citation Number : TS-788-HC(MAD)-2020-NT
High Court

HC: Disposes writ seeking quashing of confiscation order in view of statutory appeal remedy available under GST Act

Sep 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-791-HC(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Property-taxes, notional-interest on deposit which influence 'supply-value' form part of 'rental-income'

Sep 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-793-AAR(KAR)-2020-NT
High Court

HC: Disposes petition against rejection of refund on account of alternative remedy

Sep 18, 2020
  • In Favour of Respondent
  • Citation Number : TS-792-HC(DEL)-2020-NT
Authority for Advance Ruling

AAR: Contribution of members selling sites liable to 18% GST; Amount utilized towards maintenance alone taxable

Sep 16, 2020
  • In Favour of Respondent
  • Citation Number : TS-781-AAR-2020-NT
Authority for Advance Ruling

AAR: Landfill-pit constructed for hazardous waste disposal/treatment, not ‘plant and machinery’ but a ‘civil-structure'

Sep 16, 2020
  • In Favour of Applicant
  • Citation Number : TS-779-AAR-2020-NT
High Court

HC: Validates reasoned order, dismisses writ challenging registration cancellation, refusal to revoke cancellation

Sep 16, 2020
  • In Favour of Respondent
  • Citation Number : TS-780-HC(KAR)-2020-NT
High Court

HC: Provisional bank account attachment 'patently illegal' when proceedings initiated u/s 67 stood concluded

Sep 15, 2020
  • In Favour of Petitioner
  • Citation Number : TS-778-HC-2020(P and H)-NT
Authority for Advance Ruling

AAR: ‘Maize Bran’ produced as by-product during milling not classifiable as ‘cattle feed’

Sep 14, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-765-AAR-2020-NT
Authority for Advance Ruling

AAR: Micromanipulator classifiable under CH 9011 as ‘microscope’, taxable at 18%

Sep 14, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-772-AAR-2020-NT
Authority for Advance Ruling

AAR: Disallows deduction of ‘actual land-value’ from ‘transaction-value’ to builder/developer, erstwhile VAT provisions inapplicable

Sep 14, 2020
  • In Favour of Respondent
  • Citation Number : TS-771-AAR-2020-NT
Authority for Advance Ruling

AAR: Royalty/Rent paid under the quarrying lease/licensing agreement entered with State Govt. taxable at 18% from July 2017

Sep 14, 2020
  • In Favour of Not Applicable
  • Citation Number : TS-766-AAR(GUJ)-2020-NT
Authority for Advance Ruling

AAR: Rules on classification, rate of tax applicable on Fly Ash Bricks and Fly Ash Blocks

Sep 14, 2020
  • In Favour of Not Available
  • Citation Number : TS-767-AAR(GUJ)-2020-NT