Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024
1 year ago

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. Bombay High Court Case Title: Shell India Markets Private Limited Versus Union of India The Bombay High Court has held that business support services are not taxable as a fee for technical services, and no TDS is liable to be deducted. Patna High Court Case Title: Purnendu Shekhar Sinha Versus The Union Of India LL Citation: 2024 LiveLaw 23 The Patna High Court has held that differentiation between government employees and other employees for leave encashment exemption is neither discriminatory nor violative of Article 14 of the Constitution of India. Allahabad High Court Case Title: Indian National Congress Verses Deputy Commissioner of Income Tax

India Court Title High Case Title  2024  income  title  cases  india  delhi  union  roundup3  versus  tax  high  held  weekly  courtcase  court  direct

History of this topic

Kerala High Court Weekly Round-Up: March 17 - 23, 2025
4 days, 16 hours ago

Kerala High Court Weekly Round-Up: March 17 - 23, 2025

Live Law  

Nominal Index XXX v Union of India, 2025 LiveLaw 181 Badi Govindan v Dayaroth Arikothan Rohini, 2025 LiveLaw 182 T K Pavithran v Kerala Lok Ayukta, 2025 LiveLaw 183 Kerala Waqf Samrakshana Vedhi v State of Kerala and Others, 2025 LiveLaw 184 Dhanesh M v State of Kerala, 2025 LiveLaw 185 Ummu Kulsoom and Others v Mayyanad Grama Panchayat and …

Delhi High Court Monthly Digest: February 2025 [Citations 119- 251]
2 weeks, 1 day ago

Delhi High Court Monthly Digest: February 2025 [Citations 119- 251]

Live Law  

Citations 2025 LiveLaw 119 to 2025 LiveLaw 251NOMINAL INDEXSeema Jamwal vs. Union of India and Ors. vs. Union Of India & Ors 2025 LiveLaw 133 Public Information Officer Office Of District vs. Harish Lamba 2025 LiveLaw 134 DEEPAK JAIN & ORS v. BASKETBALL FEDERATION OF INDIA & ORS 2025 LiveLaw 135 M/S SMEC India Ltd. v. Principal Commissioner Of Income …

Tax Weekly Round-Up: March 03 - March 09, 2025
2 weeks, 4 days ago

Tax Weekly Round-Up: March 03 - March 09, 2025

Live Law  

SUPREME COURT Supreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008 Case title: COMMISSIONER, COMMERCIAL TAX Case no. A division bench of Chief Justice Devendra Kumar Upadhyaya and Justice Tushar Rao Gedela remarked, “This court is cognizant of the large number of statutory appeals pending for disposal before …

Income Tax Department Cannot Attach Properties Indefinitely Without Pursuing Steps To Resolve Matter: Delhi High Court
3 weeks ago

Income Tax Department Cannot Attach Properties Indefinitely Without Pursuing Steps To Resolve Matter: Delhi High Court

Live Law  

The Delhi High Court has held that the Income Tax Department cannot, suspecting escapement of tax on income by an assessee, indefinitely attach its properties without taking further steps to resolve the matter. Single judge Justice Sachin Datta observed that Section 222 of the Income Tax Act, 1961 which empowers the Tax Recovery Officer to proceed with “attachment and sale …

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court
3 weeks, 3 days ago

Respondent Cannot File Cross-Objections To Appeal Before High Court U/S 260A Income Tax Act: Delhi High Court

Live Law  

The Delhi High Court has held that Section 260A of the Income Tax Act, 1961, which pertains to appeals to High Courts, does not envisage the filing of cross-objections by the opposite party, unlike Order XLI Rule 22 CPC. A division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar observed, “The Legislature appears to have consciously desisted from adopting …

Bombay High Court Weekly Round-Up: February 24 – March 02, 2025
3 weeks, 4 days ago

Bombay High Court Weekly Round-Up: February 24 – March 02, 2025

Live Law  

2025 LiveLaw 72 to 2025 LiveLaw 80 Nominal Index: Rupchand Shende vs State of Maharashtra, 2025 LiveLaw 72 Oxford University Press v. DCIT, Int. Ltd. vs. Mumbai Metropolitan Region Development Authority, 2025 LiveLaw 74 Hanumant Naik vs State of Maharashtra, 2025 LiveLaw 75 Vijay Shrinivasrao Kulkarni v. ITAT Pune Bench & Ors., 2025 LiveLaw 76 Satish Poptlal Shah & Anr …

Tax Monthly Digest: February 2025
3 weeks, 5 days ago

Tax Monthly Digest: February 2025

Live Law  

SUPREME COURT Income Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme Court Case title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX Case no. The Division Bench of Justices R. Raghunandan Rao and Harinath N. observed that “the time permit set out under 73 of the Act is mandatory …

Tax Weekly Round-Up: February 10 - February 16, 2025
1 month, 1 week ago

Tax Weekly Round-Up: February 10 - February 16, 2025

Live Law  

NEW INCOME TAX BILL New Income Tax Bill 2025: Concept Of "Tax Year" To Be Introduced Instead Of "Assessment Year", "Financial Year" To Remain Unchanged The new Income Tax bill is set to introduce the concept of 'Tax Year'. In such circumstances, the provisions of Section 21 of the Act would not be applicable and the period of limitation would …

Delhi High Court Weekly Round-Up: February 10 To February 16, 2025
1 month, 1 week ago

Delhi High Court Weekly Round-Up: February 10 To February 16, 2025

Live Law  

Citations 2025 LiveLaw 153 to 2024 LiveLaw 189NOMINAL INDEXRENUKA KULKARNI & ORS v. STATE and other connected matter 2025 LiveLaw 153 SIR RATAN TATA TRUST & ANR v. DR. RAJAT SHRIVASTAVA & ORS. The alleged consensual nature of the relationship is, therefore, prima facie irrelevant for the purpose of prosecution under the POCSO Act.” No Unfettered Right To Cross-Examine Person …

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC
1 month, 2 weeks ago

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has reiterated that only such High Court within whose jurisdiction the Assessing Officer passing an impugned assessment order is situated would have the jurisdiction to entertain an appeal under Section 260A of the Income Tax Act, 1961. It submitted that since the original assessment order was passed by the AO in Amritsar, therefore, Delhi High Court …

Tax Weekly Round-Up: February 03 - February 09, 2025
1 month, 2 weeks ago

Tax Weekly Round-Up: February 03 - February 09, 2025

Live Law  

SUPREME COURT Income Tax Act | Offence Committed Before Show-Cause Notice Compoundable As Covered By 'First Offence' In Compounding Guidelines: Supreme Court Case title: VINUBHAI MOHANLAL DOBARIA Vs CHIEF COMMISSIONER OF INCOME TAX Case no. What Is The Time Period Surviving U/S 149 Of Income Tax Act For Issuing Reassessment Notices: Delhi High Court Explains Case title: Kanwaljeet Kaur v. …

Bombay High Court Weekly Round-Up: February 03 – February 09, 2025
1 month, 2 weeks ago

Bombay High Court Weekly Round-Up: February 03 – February 09, 2025

Live Law  

2025 LiveLaw 44 to 2025 LiveLaw 50 Nominal Index: Tejas Shinde vs State of Maharashtra, 2025 LiveLaw 44 Harshi Ramjiyani vs. State of Maharashtra & Ors., 2025 LiveLaw 45 Case Title: Shoaib Richie Sequeira vs State of Maharashtra, 2025 LiveLaw 46 Dnyaneshwar Katkar vs The Director General & Inspector General of Police, 2025 LiveLaw 47 Musin Thengade vs State of …

Kerala High Court Weekly Round-Up: January 27 - February 02, 2025
1 month, 3 weeks ago

Kerala High Court Weekly Round-Up: January 27 - February 02, 2025

Live Law  

Nominal Index Notice Of Hearing Can Be Issued To Prospective Accused Only After Examining Complainant And Witnesses: Kerala High Court Case Title: Suby Antony v R1 Citation: 2025 LiveLaw 64 The Kerala High Court has clarified that before issuing notice to an accused named in the complaint, the Magistrate must first examine the complainant and witnesses on oath as per …

Co-Owner Of Property Not Receiving Income From It Not Liable To Pay Tax On Income From Such Property: Delhi High Court
1 month, 4 weeks ago

Co-Owner Of Property Not Receiving Income From It Not Liable To Pay Tax On Income From Such Property: Delhi High Court

Live Law  

The Delhi High Court has held that where a property is held jointly but only one co-owner reaps the benefit of income from such property, the other co-owner cannot be held liable to pay tax merely by virtue of co-ownership. This explanation was not accepted by the Assessing Officer, who proceeded to hold that the property would be liable to …

Kerala High Court Weekly Round-Up: January 20 - January 26, 2025
2 months ago

Kerala High Court Weekly Round-Up: January 20 - January 26, 2025

Live Law  

Nominal Index Leena V. A. v The State of Kerala and Others, 2025 LiveLaw 38 Abhijit George v Assistant Sub Inspector of Police, 2025 LiveLaw 39 The New India Insurance Co. Ltd. v Fr. Mothers Agro Foods Ltd. V. General Manager, District Industries Centre And Others, 2025 LiveLaw 52 Haseena v Suhaib, 2025 LiveLaw 53 Bindumol A T v Union …

Tax Weekly Round-Up: January 20 - January 26, 2025
2 months ago

Tax Weekly Round-Up: January 20 - January 26, 2025

Live Law  

SUPREME COURT Supreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum Products Case Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate Case no. A bench comprising Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar said that the petition filed by BJP leader Ashwini Upadhyay was "badly drafted" and …

Delhi High Court Weekly Round-Up: January 20 To January 26, 2025
2 months ago

Delhi High Court Weekly Round-Up: January 20 To January 26, 2025

Live Law  

Citations 2025 LiveLaw 66 to 2024 LiveLaw 94NOMINAL INDEXM/s Jaiprakash Associates Limited v. M/s NHPC Limited 2025 LiveLaw 66 KBS Industries Ltd & Anr. 2025 LiveLaw 90 VIJENDER GUPTA & ORS v. GOVERNMENT OF NATIONAL CAPITAL TERRITORY OF DELHI & ORS 2025 LiveLaw 91 Principal Commissioner Of Income Tax – 1, New Delhi v. DCM Shriram Ltd. 2025 LiveLaw 92 …

Allahabad High Court Annual Tax Digest 2024
2 months ago

Allahabad High Court Annual Tax Digest 2024

Live Law  

NOMINAL INDEX M/S Mgs Palace v. State Of U.P. There does not appear any need for interference in the order passed by the Tribunal.” S 107 CGST | Appellate Authority Does Not Have Power To Remand Case Back To Adjudication Authority: Allahabad High Court Case Title: M/S Kronos Solutions India Private Limited v. Union Of India And 4 Others Case …

Tax Weekly Round-Up: January 13 - January 19, 2025
2 months, 1 week ago

Tax Weekly Round-Up: January 13 - January 19, 2025

Live Law  

SUPREME COURT 'Will Pull You Up' : Supreme Court Asks GST Department To Rectify Issues Over Fake Invoices, Asks How Genuine Purchasers Are Liable The Supreme Court on Wednesday flagged a recurring problem in GST matters whereby genuine purchasers who paid Goods and Services Tax face issues because their suppliers raised fictitious bills to evade crediting the GST to the …

Tariff, License Fee Received By Electricity Regulatory Commissions Not Exigible To Tax: Delhi High Court
2 months, 1 week ago

Tariff, License Fee Received By Electricity Regulatory Commissions Not Exigible To Tax: Delhi High Court

Live Law  

The Delhi High Court has made it clear that amounts received by the Electricity Regulatory Commissions under the heads of filing fee, tariff fee, license fee, annual registration fee and miscellaneous fee are not exigible to tax. The grant of a license to transmit or distribute is clearly not in furtherance of business or trade but in extension of the …

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court
2 months, 2 weeks ago

Service Tax Liability Cannot Be Fastened On Implementation Of Govt Projects: Calcutta High Court

Live Law  

The Calcutta High Court has held that construction of canals/ pipelines/ conduits to support irrigation, water supply or for sewerage disposal, when provided to the Government, cannot be exigible to service tax. A division bench of Chief Justice TS Sivagnanam and Justice Hiranmay Bhattacharyya relied on two Circulars issued by the Central Board of Indirect Taxes and Customs to observe, …

Tax Weekly Round-Up: 6th January - 12th January 2025
2 months, 2 weeks ago

Tax Weekly Round-Up: 6th January - 12th January 2025

Live Law  

SUPREME COURT Reduction In Share Capital Amounts To Transfer Of Capital Asset Under Income Tax Act : Supreme Court Case Name: PRINCIPAL COMMISSIONER OF INCOME TAX-4 & ANR v. M/S. : While directing that the order under Section 73 of the Goods and Service Tax Act, 2017 uploaded in the “Additional Notices and Tabs” on the GST portal be treated …

Delhi High Court Weekly Round-Up: January 06 To January 12, 2025
2 months, 2 weeks ago

Delhi High Court Weekly Round-Up: January 06 To January 12, 2025

Live Law  

Citations 2025 LiveLaw 8 to 2024 LiveLaw 18NOMINAL INDEXBonanza Enterprises v. The Assistant Commissioner Of Customs & Anr. 2025 LiveLaw 15 SHWETA CHOWDHERY v. HONBLE HIGH COURT OF DELHI THROUGH ITS REGISTRAR GENERAL 2025 LiveLaw 16 MD HEYDAITULLAH v. NATIONAL INVESTIGATION AGENCY 2025 LiveLaw 17 TEFCIL BREWERIES LIMITED v. ALFA LAVAL LIMITED 2025 LiveLaw 18 Customs Dept Should Serve Notices …

Delhi High Court Annual Digest 2024: Part III [Citations 801 - 1200]
2 months, 2 weeks ago

Delhi High Court Annual Digest 2024: Part III [Citations 801 - 1200]

Live Law  

Citations 2024 LiveLaw 801 to 2024 LiveLaw 1200 The Delhi High Court single bench of Justice Sanjeev Narula held once a resolution plan is accepted, the stakeholders cannot impose penalties or claim dues from the Corporate Debtor based on past liabilities. The Delhi High Court bench of Justice Dharmesh Sharmab has held that breaches of undertakings given before a Court, …

Reassessment U/S 150 Of Income Tax Act Can't Be Initiated On Mere 'Incidental' Findings Of Appellate Authority: Delhi High Court
2 months, 3 weeks ago

Reassessment U/S 150 Of Income Tax Act Can't Be Initiated On Mere 'Incidental' Findings Of Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has held that Section 150 of the Income Tax Act, 1961 can be invoked for reassessment only to give effect to a 'conclusive finding' by an appellate authority regarding escapement of income by an assessee. Both terms demand a direct and substantive nexus to the matter under adjudication and cannot extend to incidental or ancillary conclusions.” …

Delhi High Court Quarterly Digest: October To December, 2024 [Citations 1081 - 1394]
2 months, 3 weeks ago

Delhi High Court Quarterly Digest: October To December, 2024 [Citations 1081 - 1394]

Live Law  

Court Having Exclusive Jurisdiction Would Have Juridical Seat Of Arbitration: Delhi High Court Case Title: DELHIVERY LIMITED versus STERNE INDIA PRIVATE LIMITED Citation: 2024 LiveLaw 1305 The Delhi High Court Bench of Justice Sachin Datta has held that where exclusive jurisdiction has been conferred on a court with respect to matters relating to arbitration, the same shall be construed to …

Tax Monthly Digest: December 2024
2 months, 3 weeks ago

Tax Monthly Digest: December 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: Nalin Choksey v. The Commissioner Of Customs, Kochi The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

Delhi High Court Monthly Digest: December 2024 [Citations 1305 - 1394]
2 months, 4 weeks ago

Delhi High Court Monthly Digest: December 2024 [Citations 1305 - 1394]

Live Law  

Citations 2024 LiveLaw 1305 to 2024 LiveLaw 1394 NOMINAL INDEX DELHIVERY LIMITED versus STERNE INDIA PRIVATE LIMITED 2024 LiveLaw 1305 Panchhi Petha Store vs. Union Of India & Ors 2024 LiveLaw 1306 OVINGTON FINANCE PVT. Litigant's Conduct Trying To Protract Proceedings In Industrial Disputes Must Be Deprecated: Delhi High Court Imposes ₹20K Cost On Hospital Case Title: R B SETH …

Delhi High Court Annual Digest 2024 [Part I]
2 months, 4 weeks ago

Delhi High Court Annual Digest 2024 [Part I]

Live Law  

Citations 2024 LiveLaw 1 to 2024 LiveLaw 400 A division bench comprising Acting Chief Justice Manmohan and Justice Manmeet Pritam Singh Arora said that the suggestion that there should be prior censorship of any publication on Rohingyas on Facebook is an example of “a treatment that is worse than the disease.” The Delhi High Court has refused to pass an …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 4 weeks ago

Tax Weekly Round-Up [23rd December - 29th December 2024]

Live Law  

HIGH COURTS Bombay HC ITO Acted On Complete Change Of Opinion On Same Material With Intent To Review Assessment Order Passed By Him: Bombay HC Quashes Reopening Case Title: Imperial Consultants and Securities vs. Deputy CIT Case no. Amendment In Finance Act Can't Retrospectively Affect Vested Right Of Taxpayer To Adjudicate Settlement Application U/S 245: Calcutta HC Case Title: Pradeep …

Tax Weekly Round-Up [16th December - 22nd December 2024]
3 months ago

Tax Weekly Round-Up [16th December - 22nd December 2024]

Live Law  

SUPREME COURT Coconut Oil Classifiable As 'Edible Oil' For Central Excise Tariff; If Sold As Cosmetic, Taxable As 'Hair Oil' : Supreme Court Case : Commissioner of Central Excise, Salem v. M/s Madhan Agro Industries Ltd Case no. Delhi HC Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia Case title: Nokia …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
3 months, 2 weeks ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law  

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

Tax Weekly Round-Up: December 02 - December 08, 2024
3 months, 2 weeks ago

Tax Weekly Round-Up: December 02 - December 08, 2024

Live Law  

SUPREME COURT Subsequent Purchaser Of Imported Vehicle Cannot Be Asked To Pay Customs Duty; Liability On Importer : Supreme Court Case Title: NALIN CHOKSEY VERSUS THE COMMISSIONER OF CUSTOMS, KOCHI The Supreme Court ruled that the 'subsequent purchaser' of an imported motor car cannot be called an 'importer' to attract the liability under the Customs Act, 1962 to pay customs …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
3 months, 3 weeks ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law  

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

Allegation of Manufacturer 'Clandestinely' Clearing Goods To Escape Tax Must Be Based On 'Tangible Evidence': Delhi HC
3 months, 3 weeks ago

Allegation of Manufacturer 'Clandestinely' Clearing Goods To Escape Tax Must Be Based On 'Tangible Evidence': Delhi HC

Live Law  

The Delhi High Court has held that where a manufacturer is booked by the tax authorities for clandestinely clearing its goods to escape tax, the charge must be based on “tangible evidence”. “In the absence of any tangible evidence which would indicate that there was clandestine manufacture and clearance of the goods from the premises of the respondent, we hold …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Tax Monthly Digest: November 2024
3 months, 3 weeks ago

Tax Monthly Digest: November 2024

Live Law  

SUPREME COURT DRI Officers Can Issue Show-Cause Notices Under Customs Act : Supreme Court Allows Review Against 'Canon India' Judgment Case Details : COMMISSIONER OF CUSTOMS vs. M/S CANON INDIA PRIVATE LIMITED Case no. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma ruled, “Assessee's contention that E4e Healthcare is functionally dissimilar to the assessee and therefore, could …

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC
3 months, 3 weeks ago

Finance Act, 2013 | Audit Report Determining Tax Liability Doesn't Bar Eligibility Under Voluntary Compliance Encouragement Scheme: Delhi HC

Live Law  

The Delhi High Court has held that an audit report determining liability towards tax dues is not a notice or an order of determination as contemplated under Section 106 of the Finance Act, 2013. Sub-section states that any person may declare his tax dues in respect of which no notice or an order of determination under section 72 or section …

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted
Trending News
3 months, 3 weeks ago

Allahabad High Court Directs State GST Dept To Not Initiate Action For Assessment Years In Which Central GST Had Already Acted

Live Law  

The Allahabad High Court has directed the State Goods and Service Tax Authorities to not take action for any assessment year in which the Central Goods and Service Tax Authorities have already taken action. Petitioner approached the High Court under Article 226 of the Constitution of India against the actions taken by the State and Central GST Authorities for the …

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024
3 months, 3 weeks ago

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024

Live Law  

Nominal Index State of Kerala v Jayakrishnaraj G, 2024 LiveLaw 748 Baburaj Jacob v State of Kerala and Another, 2024 LiveLaw 749 The Federal Bank Ltd. v The Additional/ Joint/ Dputy/ Assistant Commissioner of Income Tax, 2024 LiveLaw 750 Pooja Anand v Ashokan K. and Another, 2024 LiveLaw 751 Georgekutty C X v Chairman and Managing Director, KSEB, 2024 LiveLaw …

Tax Weekly Roundup: November 18 - November 24, 2024
4 months ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Tax Weekly Roundup: November 18 - November 24, 2024
4 months ago

Tax Weekly Roundup: November 18 - November 24, 2024

Live Law  

SUPREME COURT Mobile Towers & Pre-Fabricated Buildings Moveable Properties, Qualify As 'Capital Goods' For CENVAT Credit : Supreme Court Case title: M/S BHARTI AIRTEL LTD. v. THE COMMISSIONER OF CENTRAL EXCISE, PUNE Case no. The Court also found substance in State's argument that part of revenue is lost when vehicle is purchased from outside the State and therefore, it held, …

Delhi High Court Weekly Round-Up: November 18 To November 24, 2024
4 months ago

Delhi High Court Weekly Round-Up: November 18 To November 24, 2024

Live Law  

Citations 2024 LiveLaw 1246 to 2024 LiveLaw 1281NOMINAL INDEXANI v. RSY News & Anr. Versus M/s Fiberfill Engineers 2024 LiveLaw 1281 Delhi High Court Directs RSY News To Take Down Original Videos Of ANI In Copyright Infringement Suit Title: ANI v. RSY News & Anr. Ltd. Citation: 2024 LiveLaw 1257 The Delhi High Court bench of Justice Subramonium Prasad affirmed …

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
4 months, 2 weeks ago

Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has made it clear that once scrutiny assessment is held under Section 143 of the Income Tax Act but due to a mistake of the Assessing Officer there is under assessment of income, reopening assessment under Section 147 of the Income Tax Act, 1961 is not permissible. At the outset, the High Court observed that escapement …

Direct Tax Weekly Round-Up: 11 To 17 August 2024
7 months, 1 week ago

Direct Tax Weekly Round-Up: 11 To 17 August 2024

Live Law  

Delhi High Court Failure Of Dept. Value Of Shares Allotted Under Employees Stock Purchase Scheme Can't Be Treated As Perquisite As Per Sec 17: Delhi High Court Case Title: Ravi Kumar Sinha vs. CIT While emphasizing that no tax can be levied on notional income, the Delhi High Court held that Valuation Report obtained by employer could have no application …

Direct Tax Weekly Round-Up: 4 To 10 August 2024
7 months, 2 weeks ago

Direct Tax Weekly Round-Up: 4 To 10 August 2024

Live Law  

Delhi High Court Amendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High Court Case Title: PCIT Versus Karina Airlines International Ltd. Reopening Based On Entirely New Material Deprives Taxpayer's Right To Object To Re-Assessment: Delhi High Court Case Title: Banyan Real Estate Fund Mauritius Verses Assistant Commissioner Of Income Tax …

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT
7 months, 3 weeks ago

No Service Tax Payable On Banking Services Rendered By PNB To RBI: CESTAT

Live Law  

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that no service tax is payable on banking services rendered by Punjab National Bank to the Reserve Bank of India.The bench of S. S. Garg and P. Anjani Kumar has observed that the appellant bank is working as an agent of RBI in the discharge of. The …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
7 months, 3 weeks ago

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

Live Law  

The Delhi High Court has held that the assessing officer cannot disregard the direction of the Income Tax Appellate Tribunal to re-examine the issue by referring to the circular issued by the Central Board of Direct Taxes.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the additional grounds had come to be accepted by the …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
8 months ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Discover Related