Category: Tax
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Goods and Services Tax (GST) – Constitutionality of Amendments to CGST/KGST Acts – Doctrine of Mutuality – Retrospective Operation – Legislative Competence – Article 246A, Article 366(12A), Article 265 of the Constitution of India.
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Income Tax Act, 1961 – Sections 10(37), 45(5), 56(2)(viii), 2(28A) – Land Acquisition Act, 1894 – Sections 28, 34 – Interest on Delayed Compensation for Compulsory Acquisition of Agricultural Land – Classification and Exemption.
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Writ Appeals – Constitutionality of GST Amendments – Principle of Mutuality – Retrospective Taxation.
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Uttar Pradesh Value Added Tax Act, 2008 – Sections 7(c), 13(1), 13(7) – Input Tax Credit – Denial for Sales Exempt under Section 7(c) – Sales to Manufacturer-Exporter against Form-E – Notifications dated 24.02.2010 and 25.03.2010 – Statutory Interpretation.