Tax Cases Weekly Round-Up: 22 May To 28 May 2022
2 years, 6 months ago

Tax Cases Weekly Round-Up: 22 May To 28 May 2022

Live Law  

Supreme Court Case Name: Union of India And Anr. Calcutta High Court Case Title: SREI Equipment Finance Limited versus Additional/Joint/Deputy/Assistant Commissioner of Income Tax and Ors Case Citation: 2022 LiveLaw 206 The Calcutta High Court has ruled that personal hearing conducted by way of exchange of chat messages cannot be said to be an effective opportunity of personal hearing to the assessee and that it does not satisfy the test of fairness or the principles of fair play. Rajasthan High Court Case Title: Maya Rathi Versus ITO The Rajasthan High Court bench headed by Acting Chief Justice Manindra Mohan Shrivastava and Justice Sameer Jain has issued the notice to the government on a plea challenging the validity of the first proviso to section 148 of the Income Tax Act by granting arbitrary powers to the AO. CESTAT Case Title: M/s MFAR Construction Private Limited versus C.C.E & C.S.T.- Bangalore Service Tax- I The Bangalore Bench of Customs, Excise & Service Tax Appellate Tribunal has reiterated that Composition Scheme for payment of Service Tax on Works Contract cannot be denied merely on the ground of discharge of Service Tax under a different head prior to 01.06.2007. Case Title: Souvenir Developers India Pvt Ltd versus Commissioner of Central Excise, Customs & Service Tax– I The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal has ruled that any amount retained by a toll collector while undertaking toll-collection activity does not attract service tax since the said activity does not constitute a service rendered by a commission agent and thus it does not fall within the purview of a 'business auxiliary service' under the erstwhile Section 65 of the Finance Act, 1994.

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History of this topic

Tax defaults in India skyrocket by 1000% over last 10 years, litigations double: Report
4 months, 2 weeks ago

Tax defaults in India skyrocket by 1000% over last 10 years, litigations double: Report

Hindustan Times  

Tax defaults in India have skyrocketed by 1000% in the last ten years and litigation associated with it has also consequently risen, according to a Moneycontrol report, which cited data compiled from various Union Budgets. Tax defaults in India skyrocketed by 1000% in the last ten years and associated litigation has also consequently risen How much tax default did India …

Salary Reimbursements Of Seconded Employees Is Not Taxable As Fees For Technical Services: ITAT
6 months, 3 weeks ago

Salary Reimbursements Of Seconded Employees Is Not Taxable As Fees For Technical Services: ITAT

Live Law  

The Bangalore Bench of Income Tax Appellate Tribunal has held that salary reimbursements of seconded employees are not taxable as fees for technical services.The bench of Beena Pillai and Chandra Poojari has observed that the conduct of assessees is bona fide, though it was not agreed upon by the department, and it is also noted that assessees have. The bench …

Tax Cases Weekly Round-Up: 28 January To 3 February 2024
10 months, 2 weeks ago

Tax Cases Weekly Round-Up: 28 January To 3 February 2024

Live Law  

Indirect Tax Delhi High Court Case Title: Naman Gupta Versus Commissioner Of Customs Airport And General The Delhi High Court has held that as a customs broker, the petitioner cannot be held liable because exporters were not traceable after the issuance of 'Let Export Orders' and the export of the goods out of the country. Allahabad High Court Case Title: …

Tax Cases Weekly Round-Up: 27 August To 2 September, 2023
1 year, 3 months ago

Tax Cases Weekly Round-Up: 27 August To 2 September, 2023

Live Law  

Delhi High Court Case Title: M/S. Case Title: Dattaprasad Kamat Versus Assistant Commissioner Of Income Tax The Bombay High Court has refused 50% entitlement to beneficial ownership in a husband's shareholding under the Portuguese Civil Code for 'deemed dividend' taxability. Case Citation: 2023 LiveLaw 33 The Jharkhand High Court has quashed the criminal proceedings against a petitioner who had been …

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023
1 year, 6 months ago

Tax Cases Weekly Round-Up: 28 May to 3 June, 2023

Live Law  

Delhi High Court Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's PleasCase Title: Sanjay Gandhi Memorial Trust Versus Commissioner Of Income Tax & Ors.Citation: 2023 LiveLaw 446The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the. Delhi High Court Faceless …

Tax Cases Weekly Round-Up: 2 April to 8 April, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 2 April to 8 April, 2023

Live Law  

Supreme Court Case Title: The State Of Tripura Versus Chandan Deb Citation: 2023 LiveLaw 280 The Supreme Court has held that the liability to pay the tax shall be on the transferor who transfers the right to use any goods as per proviso to Section 3 read with Section 2 and 2 of the Tripura Sales Tax Act. Case Title: …

Whether Salary Paid On Secondment Of Employees Is A Taxable Service Under Finance Act?Supreme Court To Consider
2 years, 2 months ago

Whether Salary Paid On Secondment Of Employees Is A Taxable Service Under Finance Act?Supreme Court To Consider

Live Law  

The Supreme Court, recently, issued notice in a plea, to consider the limited issue, whether salary paid on secondment of employees is a taxable service under Section 65 of the Finance Act, 1994. Show cause notices were issued to it for demand of service tax under the categories of 'Manpower Recruitment or Supply Agency Service', 'Online Information and Database Access …

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court
2 years, 6 months ago

Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply: Supreme Court

Live Law  

The Supreme Court has held that when the Overseas group companies providing skilled employees, on secondment basis, to its Indian counterparts amounts to supply of manpower services, the Indian company would be considered as service recipient. The revenue had issued four show cause notices for not paying service tax under the category of "manpower recruitment or supply agency service" with …

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