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Tax Litigation Roundup: Landmark Rulings from Delhi, Bombay & CESTAT

HIGHLIGHTS

  • Delhi High Court – Time period under section 73(2) of the CGST Act must be calculated as per calendar months
  • Bombay High Court – Quashes another show cause notice issued on the same issue and same period where DGGI took cognisance
  • CESTAT, New Delhi – In Revenue Sharing Arrangement, Service Tax not leviable on ‘Entry Fees’ remitted to a joint operator by another joint operator

Source BDO

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