Tax Cases Weekly Round-Up: 30 October To 5 November 2022
2 years, 1 month ago

Tax Cases Weekly Round-Up: 30 October To 5 November 2022

Live Law  

Supreme Court Industrial Townships Are "Local Areas" For Entry Tax Levy By States Though They Are Excluded From Municipalities : Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Delhi High Court Case Title: Commissioner Of Income Tax Versus Daikin Shri Ram Aircon Pvt Ltd. Citation: 2022 LiveLaw 1026 The Delhi High Court while ruling in favour of the Daikin Shri Ram Aircon Pvt. Case Title: RGA International Reinsurance Company Ltd. versus Assistant Commissioner of Income Tax International Taxation The Mumbai bench of the Income Tax Appellate Tribunal has ruled that the business profits embedded in the reinsurance premium received by a non-resident reinsurance company, is not taxable in India if the company has no permanent establishment in India which is at its disposal. Case Title: RGA International Reinsurance Company Ltd Versus Assistant Commissioner of Income Tax International Taxation The Mumbai Bench of the Income Tax Appellate Tribunal has held that there are no tax implications on business profits earned on account of the reinsurance business in the absence of a fixed place permanent establishment in India. Case Title: Sham Lal Versus State of Haryana and others The Punjab and Haryana High Court has held that the service tax is not payable on the parking services for cycles and scooters.

History of this topic

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