Case Laws

R&D services provided to overseas entity on the product samples provided to the applicant in India is 'export of services'

GAAR does not have the jurisdiction to rule on the question on account of the fact that as per the applicant the place of supply is Madhya Pradesh.

No ITC on capital goods, input, and input services in relation to "consumer funded jobs" related to infrastructure creation for electricity distribution

Opportunity for PH must be given even if the taxpayer doesn't explicitly opt for it

No recovery or proceedings can be continued against the company for any alleged dues prior to the approval of the resolution plan by the National Company Law Tribunal.

Refund cannot be rejected for non-filing of reply during Covid-19

Anti-profiteering proceedings against New World Realty LLP dropped i.r.o construction projects other than "Tinsel Town"

Order cancelling the registration cannot be based on a ground completely outside the scope of SCN

NCLT order extinguishes all liabilities, including the liability of passing on the benefit of ITC to the recipients

DGAP to investigate all the projects which are being executed by Sanghvi Premises