Direct Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Direct Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Supreme Court Case Title: Bharti Cellular Limited v. Assistant Commissioner of Income Tax and Another Citation : 2024 LiveLaw 176 In a significant development, the Supreme Court recently held that under Section 194-H of the Income Tax Act, 1961, cellular mobile service providers are not liable to deduct tax at source on income/profit component in payments received by their franchisees/distributors from third parties/customers. Delhi High Court Case Title: The Commissioner Of Income Tax - International Taxation Versus S.A.Chitra Ventures Ltd. Citation: 2024 LiveLaw 211 The Delhi High Court has held that the AO, under Section 144C of the Income Tax Act, would have no jurisdiction to pass a draft assessment order in the absence of "any variation in the income or loss returned," which is prejudicial to the interest of the assessee. Case Title: The Commissioner Of Income Tax - International Taxation -3 Versus Relx Inc The Delhi High Court has held that subscription to legal databases cannot be construed as a transfer of copyright. Gujarat High Court Case Title: Shyamlal Rupchand Parwani Versus The Assistant Commissioner Income Tax, Central Circle 1 LL Citation: 2024 LiveLaw 18 In a judgment with significant implications, the Gujarat High Court has declined to intervene in a case challenging the validity of notices issued under Section 153C of the Income Tax Act, 1961.

Tax Court Income Tax Title Income Held High Act Commissioner Versus Tds Itat 2024 Livelaw Case Title Income Tax Appellate Tribunal  act  high  versus  income  courtcase  cases  25  title  held  weekly  commissioner  tax  court  2024  roundup  direct

History of this topic

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

Karnataka High Court Weekly Roundup: March 17 To March 23, 2025
1 week ago

Karnataka High Court Weekly Roundup: March 17 To March 23, 2025

Live Law  

Citation No: 2025 LiveLaw 105 to 2025 LiveLaw 116 Nominal Index: RAHUL SIVASANKAR AND CRIMINAL INVESTIGATION DEPARTMENT & ANR. 2025 LiveLaw 116 Judgments/Orders Karnataka High Court Quashes FIR Against Journalist Rahul Sivasankar Over Tweet On Religious Minorities Fund Allocation Case Title: RAHUL SIVASANKAR AND CRIMINAL INVESTIGATION DEPARTMENT & ANR Case No: CRL.P 2457/2024 Citation No: 2025 LiveLaw 105 The Karnataka …

Madras High Court Weekly Round-Up: March 10 to March 16, 2025
2 weeks ago

Madras High Court Weekly Round-Up: March 10 to March 16, 2025

Live Law  

Citations: 2025 LiveLaw 96 To 2025 LiveLaw 106 NOMINAL INDEX Kamalesh Chandrasekaran v. MA Noor Jehan Beevi and Others, 2025 LiveLaw 96 S Shankar v. The Deputy Director, 2025 LiveLaw 97 United India Insurance v. State of Tamil Nadu and Others, 2025 LiveLaw 98 A Devika v. The Senior Branch Manager and Another, 2025 LiveLaw 99 M. Gunasekaran v. The …

Jharkhand HC Directs Tax Authorities To Follow Due Procedure While Passing Orders; Imposes Costs For Passing Order Violating Natural Justice
2 weeks, 1 day ago

Jharkhand HC Directs Tax Authorities To Follow Due Procedure While Passing Orders; Imposes Costs For Passing Order Violating Natural Justice

Live Law  

The Jharkhand High Court directed the state tax authorities to follow due procedure while passing adjudication orders. The Division Bench of Chief Justice Ramachandra Rao and Justice Deepak Roshan stated that “despite directions issued by the Court, it appears that State Tax authorities are continuing to conduct adjudication proceedings in utter disregard to the mandatory provisions of the Act and …

Tax Weekly Round-Up: March 03 - March 09, 2025
2 weeks, 6 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 …

Bombay High Court Weekly Round-Up: February 24 – March 02, 2025
4 weeks 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
4 weeks, 1 day 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, 2 weeks 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 …

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court
1 month, 2 weeks ago

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court

Live Law  

The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax Act, 1961 in reassessment action. It observed, “The duty cast upon the assessing officer is to decide the written objections given by the assessee to the proposed reopening and passing a speaking order …

Tax Weekly Round-Up: February 03 - February 09, 2025
1 month, 3 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, 3 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: February 03 - 09, 2025
Trending News
1 month, 3 weeks ago

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

Live Law  

Nominal Index Sneha Vijayan v State of Kerala, 2025 LiveLaw 74 State of Kerala v Pradeepkumar A.V, 2025 LiveLaw 75 Biju Abraham and Another v State of Kerala, 2025 LiveLaw 76 Ciby George v District Collector & Connected Cases, 2025 LiveLaw 77 Shuaib A. S. v State of Kerala and Another, 2025 LiveLaw 78 Sooryanarayanan v State of Kerala, 2025 …

Delhi High Court Weekly Round-Up: February 03 To February 09, 2025
Trending News
1 month, 3 weeks ago

Delhi High Court Weekly Round-Up: February 03 To February 09, 2025

Live Law  

Citations 2025 LiveLaw 122 to 2024 LiveLaw 152NOMINAL INDEXSunil Kumar Singh v. Union of India 2025 LiveLaw 122 LALIT SHARMA AND ORS v. UNION OF INDIA AND ORS. Date Of Assessment Order Recommending Penalty For Accepting Cash Above ₹2 Lakh Not Relevant For Determining Limitation U/S 275 Of Income Tax Act: Delhi HC Case title: Property Plus Realtors v. Union …

Rajasthan High Court Monthly Digest: January 2025
Trending News
1 month, 3 weeks ago

Rajasthan High Court Monthly Digest: January 2025

Live Law  

NOMINAL INDEX Ramesh Kumar v State of Rajasthan & Anr. The bench of Justice Dinesh Mehta held that, “In the opinion of this Court, when there was no charge in the memorandum of charges relating to petitioner's involvement as a dummy candidate and charge No.3 was only in relation to concealment from the respondents of his arrest in a criminal …

Kerala High Court Weekly Round-Up: January 27 - February 02, 2025
1 month, 4 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 …

Karnataka High Court Monthly Digest: January 2025 [Citations: 01 - 36]
1 month, 4 weeks ago

Karnataka High Court Monthly Digest: January 2025 [Citations: 01 - 36]

Live Law  

Citation 2024 LiveLaw 01 to 2024 LiveLaw 36 Nominal Index: K Lokesh AND THE BANGALORE DISTRICT MAINTENANCE AND WELFARE OF PARENTS AND SENIOR CITIZENS APPELLATE TRIBUNAL AND SPECIAL DEPUTY COMMISSIONER & Others. The court said “The only reasonable interpretation of Section 16 of the Act is that the right of appeal is vested exclusively in senior citizens or parents, and …

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 …

Tax Annual Digest 2024: Part I
2 months, 1 week ago

Tax Annual Digest 2024: Part I

Live Law  

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC While setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for …

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 …

Madras High Court Annual Digest 2024: Part II [Citation 251 to 492]
2 months, 2 weeks ago

Madras High Court Annual Digest 2024: Part II [Citation 251 to 492]

Live Law  

Citations: 2024 LiveLaw 251 to 2024 LiveLaw 492 REPORTS Employee Cannot Be Penalised For Appointing Authority's Failure To Follow Communal Rotation Guidelines: Madras High Court Case Title: R Sasikumar v The State of Tamil Nadu Citation: 2024 LiveLaw 251 The Madras High Court recently set aside the order cancelling the appointment of a Jeep Driver who was wrongly appointed to …

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies
2 months, 3 weeks ago

Supreme Court Stays GST Showcause Notices Against Online Gaming Companies

Live Law  

The Supreme Court on Friday stayed the showcause notices issued by GST authorities to online gaming companies and casinos over alleged tax evasion. Last year, the Supreme Court had transferred to itself petitions pending in High Courts challenging the imposition of 28% Goods and Services Tax on online gaming companies. In a brief hearing held in January 2024, Senior Advocate …

Twin Conditions U/S 127 Of Income Tax Act For Transferring Assessee's Case From One Officer To Another Are Mandatory: Himachal Pradesh HC
2 months, 3 weeks ago

Twin Conditions U/S 127 Of Income Tax Act For Transferring Assessee's Case From One Officer To Another Are Mandatory: Himachal Pradesh HC

Live Law  

The Himachal Pradesh High Court has elucidated the mandatory twin conditions for transfer of an assessee's case under Section 127 of the Income Tax Act, 1961, from one Assessing Officer to another. A division bench of Justices Tarlok Singh Chauhan and Rakesh Kainthla observed, “The twin conditions to be complied with by the respondents for transferring the case of the …

Rajasthan HC Directs Tax Commissioner To Recall 'Contemptuous Order' Denying Benefit Of Entertainment Tax Scheme To Cinema Theatre
2 months, 3 weeks ago

Rajasthan HC Directs Tax Commissioner To Recall 'Contemptuous Order' Denying Benefit Of Entertainment Tax Scheme To Cinema Theatre

Live Law  

The court said, " However, a bare perusal of the order impugned dated 08.09.2016 makes it clear that the Deputy Commissioner, in total contravention to the finding as recorded by the Court in judgment dated 04.04.2014, again held that the petitioner would not be entitled to the benefit of the amended scheme and therefore, affirmed the order dated 05.04.1995. After …

Tax Monthly Digest: December 2024
2 months, 4 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 …

Arbitration Cases Weekly Round Up [23rd December-29th December 2024]
3 months ago

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

Live Law  

High Courts Calcutta High Court Case Title: Smt. Delhi High Court Restraining Party From Participating In Any Tender Process U/S 9 of Arbitration Act Will Actually Thwart Competition: Delhi High Court Case Title: LAS GROUND FORCE PRIVATE LIMITED & ANR. v. GOLDAIR HANDLING SA Citation: 2024 LiveLaw 1374 The Delhi High Court Bench of Chief Justice Subramonium Prasad has held …

Karnataka High Court Annual Digest 2024 [Part I]
3 months ago

Karnataka High Court Annual Digest 2024 [Part I]

Live Law  

Citation No: 2024 LiveLaw 1 to Citation No: 2024 LiveLaw 260 Judgments/Orders Karnataka High Court Quashes Rape Charge On False Promise To Marry But Orders Accused To Maintain Child Born From 'Consensual' Relationship Case Title: Raghvendraraddi Shivaraddi Naduvinamani AND State of Karnataka Case No: Criminal Petition No 100721 of 2023. A division bench of Chief Justice Prasanna B Varale and …

Tax Weekly Round-Up [16th December - 22nd December 2024]
3 months, 1 week 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 …

Delhi High Court Monthly Digest: November 2024 [Citations 1193 - 1304]
3 months, 1 week ago

Delhi High Court Monthly Digest: November 2024 [Citations 1193 - 1304]

Live Law  

Citations 2024 LiveLaw 1193 to 2024 LiveLaw 1304NOMINAL INDEXHARI OM SHARMA v. SAUMAN KUMAR CHATTERJEE & ANR 2024 LiveLaw 1193Jeewraj Singh Shekhawat vs. UOI & Ors 2024 LiveLaw 1194MATTHEW JOHNSON DARA v. HINDUSTAN URVARAK AND RASAYAN LTD 2024 LiveLaw 1195MOHD. SATYA PAL GUPTA 2024 LiveLaw 1304 Ban Imposed U/S 69 Of Partnership Act Has No Application To Arbitral Proceedings: Delhi …

Arbitration Weekly Round Up [9th December To 15th December 2024]
3 months, 2 weeks ago

Arbitration Weekly Round Up [9th December To 15th December 2024]

Live Law  

Supreme Court Case : Kirpal Singh Vs Government Of India Citation : 2024 LiveLaw 970 The Supreme Court has held that Section 14 of the Limitation Act, 1963 is applicable to the Arbitration and Conciliation Act, 1996. Case Title: Avtar Krishan Suri V/s The Estate Manager, J&K Small Scale Industries Development Corporation Ltd. Citation: 2024 LiveLaw 336 The Jammu & …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 2 weeks 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. …

Rajasthan High Court Monthly Digest: November 2024
3 months, 2 weeks ago

Rajasthan High Court Monthly Digest: November 2024

Live Law  

Citations: 2024 LiveLaw 328 To 2024 LiveLaw 377 NOMINAL INDEX Jakir Khan v State of Rajasthan & Anr. Title: Banwari Lal Kushwah v State of Rajasthan Citation: 2024 LiveLaw 334 Rajasthan High Court allowed the bail application of an accused charged under Sections 420 and 406 IPC, on grounds of Section 480 BNSS, since the trial did not conclude within …

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, 3 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 …

Madras High Court Monthly Digest - November 2024
3 months, 3 weeks ago

Madras High Court Monthly Digest - November 2024

Live Law  

CITATION: 2024 LiveLaw 415 to 2024 LiveLaw 464 NOMINAL INDEX M.Palanisamy v The Director of Town Panchayats, 2024 LiveLaw 415 Aunestraja v The State and Others, 2024 LiveLaw 416 B Vidyasagar v The Government of Tamil Nadu and Others, 2024 LiveLaw 417 M/s Jaiswal Products v State of Tamil Nadu, 2024 LiveLaw 418 The Union of India v The Registrar, …

[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 …

Tax Weekly Roundup: November 25 - December 01, 2024
3 months, 4 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 …

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024
3 months, 4 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, …

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains
Trending News
4 months, 2 weeks ago

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains

Live Law  

The Delhi High Court recently explained when an action for imposition of penalty under Section 271C of the Income Tax Act, 1961 can be said to have been “initiated”. At the outset, the High Court noted that when a penalty proceeding can be stated to be initiated is squarely covered in favour of the assessee by Principal Commissioner of Income …

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 …

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation
7 months, 2 weeks ago

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation

Live Law  

The Jaipur Bench of the Rajasthan High Court has quashed the income tax reassessment and held that the Income Tax Department had not done any investigation or held an inquiry. The bench of Justice Avneesh Jhingan and Justice Ashutosh Kumar has observed that the additions were made solely based on the order passed by the AO determining the value of …

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 …

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