Tax Weekly Round-Up [16th December - 22nd December 2024]
2 weeks, 3 days 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 Solutions And Networks India Pvt. Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea Case title: M/S Bharti Airtel Limited v. Commissioner, CGST Appeals-1 Delhi Case no. Service Tax Not Prima Facie Leviable On Amounts Claimed As Performance Linked Incentives/Commission: Delhi High Court Case title: Just Click Travels Private Limited v. Union Of India & Ors. 'Hiring' Of Helicopters By Andaman & Nicobar Admin Not Exigible To Tax Under Central Sales Tax Act: Delhi High Court Case title: M/S Pawan Hans Limited v. Commissioner Of Trade And Taxes Case no.

India Delhi High Court Tax Income Tax Title Delhi High Court Kerala High Court Order Income 2024 Act Bench Ita Central Excise Service Tax Chapter 33 Dtaa Permanent Establishment Exempt Income Input Tax Credit Ocean Freight Rule 8D It Act Yashwant Varma Dharmesh Sharma Pawan Hans Justices Yashwant Varma Central Excise Tariff  16th  tax  high  court  22nd  act  title  bench  roundup  income  order  weekly  v  delhi  2024

History of this topic

Delhi High Court Quarterly Digest: October To December, 2024 [Citations 1081 - 1394]
5 days, 1 hour 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
1 week 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 Annual Digest 2024 [Part I]
1 week, 2 days 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]
1 week, 3 days 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 …

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional
2 weeks, 5 days ago

GST | Delhi HC Orders Refund Of Service Tax Paid On Ocean Freight, Cites Gujarat HC Judgment Declaring It Unconstitutional

Live Law  

The Delhi High Court on Thursday ordered the GST Department to refund the service tax paid by certain importers on ocean freight. The division bench also relied on judgment rendered by the Ahmedabad Bench of the CESTAT in Commissioner of Service Tax vs. Kiri Dyes and Chemicals Limited where it was held, “the issue whether Ocean Freight/ Sea Transportation service …

DTAA | Foreign Company Providing Software To Its Agents In India Doesn't Mean It Has 'Permanent Establishment' In India: Delhi HC
Trending News
2 weeks, 5 days ago

DTAA | Foreign Company Providing Software To Its Agents In India Doesn't Mean It Has 'Permanent Establishment' In India: Delhi HC

Live Law  

The Delhi High Court has held that 'software' being an intangible property, cannot alone constitute 'Permanent Establishment' of a foreign entity in India. In the case at hand, the issue before the Court was whether the Voyager software provided by Western Union Financial Services Inc. to its agents in India would constitute PE, for the purposes of taxation in India. …

DTAA | Foreign Company Providing Software To Its Agents In India Doesn't Mean It Has 'Permanent Establishment' In India: Delhi HC
Trending News
2 weeks, 5 days ago

DTAA | Foreign Company Providing Software To Its Agents In India Doesn't Mean It Has 'Permanent Establishment' In India: Delhi HC

Live Law  

The Delhi High Court has held that 'software' being an intangible property, cannot alone constitute 'Permanent Establishment' of a foreign entity in India. In the case at hand, the issue before the Court was whether the Voyager software provided by Western Union Financial Services Inc. to its agents in India would constitute PE, for the purposes of taxation in India. …

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea
2 weeks, 6 days ago

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea

Live Law  

The Delhi High Court has held that mobile/ telecommunication towers are movable properties, eligible for availing input tax credit under the Central Goods and Services Tax Act, 2017. Agreeing, the High Court cited Vodafone Mobile Services Limited vs. Commissioner of Service Tax, Delhi whereby the Delhi HC had found that it would be incorrect to characterize mobile towers as immovable …

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea
2 weeks, 6 days ago

Mobile Towers Are Not Immovable Property, They Are Eligible For Input Tax Credit: Delhi High Court Allows Airtel's Plea

Live Law  

The Delhi High Court has held that mobile/ telecommunication towers are movable properties, eligible for availing input tax credit under the Central Goods and Services Tax Act, 2017. Agreeing, the High Court cited Vodafone Mobile Services Limited vs. Commissioner of Service Tax, Delhi whereby the Delhi HC had found that it would be incorrect to characterize mobile towers as immovable …

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

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia
3 weeks, 2 days ago

Delhi High Court Disallows Income Tax Dept From Adjusting Stayed Demand Towards Previous Refund Due To Nokia

Live Law  

Granting relief to telecom equipment company Nokia, the Delhi High Court disallowed the Income Tax Department from adjusting the outstanding demand raised against the company, towards a previous refund due to it. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma pointed towards stay of recovery proceedings and said, “there is no allegation that the petitioner is alienating …

Laying Down Optical Fibre Cables To Enhance Communication Network For Defence Forces Is Exempt From Service Tax: Delhi High Court
1 month ago

Laying Down Optical Fibre Cables To Enhance Communication Network For Defence Forces Is Exempt From Service Tax: Delhi High Court

Live Law  

The Delhi High Court recently declared that Telecommunications Consultants India Limited, a central public sector undertaking which secured a Project floated by BSNL for laying down Optical Fibre Cable Network, is exempt from service tax since the service is in the nature of setting up a civil infrastructure so as to benefit the defence forces in having a better communication …

Tax Weekly Roundup: November 25 - December 01, 2024
1 month 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 …

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

Delhi High Court restores Samsung’s plea against ₹1,213-crore tax demand
1 month ago

Delhi High Court restores Samsung’s plea against ₹1,213-crore tax demand

Live Mint  

In a reprieve for Samsung India, the Delhi High Court on Monday overturned an order by the Income Tax Appellate Tribunal that had dismissed the company’s plea to stay a ₹1,213 crore tax demand for the assessment year 2021-22. A bench comprising Justice Vibhu Bakhru and Justice Swarna Kanta Sharma restored Samsung’s stay application and directed the ITAT to decide …

Tax Weekly Roundup: November 18 - November 24, 2024
1 month, 2 weeks 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
1 month, 2 weeks 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
1 month, 2 weeks 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 …

Relief for Airtel, Vodafone, Tata Tele as Supreme Court grants tax credit on infra items
1 month, 2 weeks ago

Relief for Airtel, Vodafone, Tata Tele as Supreme Court grants tax credit on infra items

Live Mint  

New Delhi: In a significant victory for telecom companies, the Supreme Court on Wednesday ruled in favour of Bharti Airtel and other operators, allowing them to claim central value-added tax or Cenvat credits on duties paid for key infrastructure items like tower components, shelters, and other related materials. This decision overturned a 2014 ruling by the Bombay high court, which …

Commercial property rentals now under Reverse Charge Mechanism: GST Council
3 months, 4 weeks ago

Commercial property rentals now under Reverse Charge Mechanism: GST Council

Hindustan Times  

The Goods and Services Tax Council at its 54th meeting in New Delhi on September 9 decided to bring renting of commercial property by an unregistered person to a registered person under Reverse Charge Mechanism, in order to prevent revenue leakage. The GST Council also decided that commercial property will now come under the reverse charge mechanism. Clarifies on tax …

GST Council to deliberate on taxation of insurance premium, report on online gaming
4 months ago

GST Council to deliberate on taxation of insurance premium, report on online gaming

New Indian Express  

NEW DELHI: The GST Council on Monday is expected to deliberate on a host of issues, including taxation of insurance premium, GoM's suggestions on rate rationalisation, and a status report on online gaming, sources said. Sources said the fitment committee, comprising Centre and state tax officials, will present a report on GST levied on life, health and reinsurance premiums and …

Direct Tax Weekly Round-Up: 11 To 17 August 2024
4 months, 3 weeks 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
4 months, 4 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 …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
5 months, 1 week 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 …

Direct Tax Weekly Round-Up: 21 To 27 July 2024
5 months, 1 week ago

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

Live Law  

Supreme Court State Not Liable To Collect Tax At Source While Giving Contractors Permit To Vend Liquor At Fixed Retail Price : Supreme Court Case Details : THE EXCISE COMMISSIONER KARNATAKA & ANR. Services Provided Outside To Indian Customers In Connection With Right To Use Of Process Can't Be Taxed : Delhi High Court Case Title: The Commissioner Of Income …

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months
5 months, 3 weeks ago

Kerala High Court Directs Selection Process To Establish GST Appellate Tribunal To Be Completed Within Four Months

Live Law  

The Kerala High Court recently directed for completion of the selection process for establishing the GST Appellate Tribunal. “In the light of the fact that the process has already been initiated to establish the GST Appellate Tribunal, we order that entire selection process shall be completed within a period of four months”, ordered the Division Bench comprising Acting Chief Justice …

CESTAT Weekly Round-Up: 30 June To 6 July, 2024
6 months ago

CESTAT Weekly Round-Up: 30 June To 6 July, 2024

Live Law  

Hybrid/Pure Matrix Cards For PTN Equipment Classifiable Under CTI 8517 70 10: CESTAT Quashes Customs Duty Against Vodafone Idea Case Title: Vodafone Idea Limited Versus Principal Commissioner of Customs The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that Hybrid/Pure Matrix Cards for PTN Equipment would be classifiable under CTI 8517 70 10 as “parts of …

Indirect Tax Cases Monthly Round Up: June 2024
6 months, 1 week ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Indirect Tax Weekly Round-Up: 23 To 29 June 2024
6 months, 1 week ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Allahabad High Court Monthly Tax Digest: May 2024
6 months, 2 weeks ago

Allahabad High Court Monthly Tax Digest: May 2024

Live Law  

NOMINAL INDEX Mr. Pranay Dhabhai v. State Of U.P. Lucknow 2024 LiveLaw 357 Ravindra Pratap Shahi v. Union Of India And 2 Others 2024 LiveLaw 358 M/S Ace Manufacturing Systems Limited v. State Of U P And 3 Others 2024 LiveLaw 360 ORDERS/ JUDGMENTS OF THE MONTH Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided …

Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024
7 months ago

Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024

Live Law  

Delhi High Court Once Issue Of Arm's Length Remuneration Settled By TPO, Question Of Ascertaining Existence Of PE Is Academic; Delhi High Court Quashes Reassessment Proceedings Case Title: Progress Rail Locomotive Inc. Exemption Allowable On Donations Made By One Charitable Trust To Other Charitable Institutions For Temporary Period: Delhi High Court Case Title: Commissioner Of Income Tax Versus M/S Jamnalal …

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court
7 months ago

Time Limit To Avail ITC Is Till 30th November In Each Financial Year From Beginning Of GST Regime: Kerala High Court

Live Law  

The Kerala High Court has held that the time limit to avail ITC is November 30th in each financial year from the beginning of the GST regime.The bench of Justice Dinesh Kumar Singh has observed that prior to the amendment in Section 39 by the Finance Act 2022, the date for furnishing the return under Section 39 was September 30th. …

Indirect Tax Cases Weekly Round-Up: 26 May To 01 June 2024
7 months ago

Indirect Tax Cases Weekly Round-Up: 26 May To 01 June 2024

Live Law  

Madras High Court No Embargo On Commercial Tax Dept. Allahabad High Court S.75 CGST | Allahabad HC Directs Commissioner To Take Disciplinary Action Against Adjudicating Authorities Violating PONJ Without Justifiable Reasons Case Title: Ns Agro And Engineering Products v. State of U.P. Franchise Agreement Granted Non-Exclusive Licence Rather Than Transfer Of Right To Use Goods, VAT Not Payable: Allahabad High …

Delhi High Court Weekly Round-Up: May 13 To May 19, 2024
7 months, 2 weeks ago

Delhi High Court Weekly Round-Up: May 13 To May 19, 2024

Live Law  

Citations 2024 LiveLaw 580 to 2024 LiveLaw 604NOMINAL INDEXANJALI COLLEGE OF PHARMACY AND SCIENCE THROUGH ITS FOUNDER -CUM-CHAIRMAN DEVENDRA GUPTA v. DR. MONTU M. PATEL PRESIDENT PHARMACY COUNCIL OF INDIA & ANR. Salasar Synthetics 2024 LiveLaw 593 Tipping Mr Pink Private Limited Vs Tipping Mr Pink Private Limited 2024 LiveLaw 594 Deepak Maurya Vs Saraswathi Supari Processing Unit & Ors …

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
7 months, 3 weeks ago

Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST

Live Law  

The Bombay High Court has quashed the reassessment notices issued merely on the basis of information received from the Directorate General of GST.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the AO is only referring to the information received from the Directorate General of GST. The Bombay High Court has quashed the reassessment notices …

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024
7 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law  

Supreme Court Case Name- All India Bank Officers' Confederation Vs The Regional Manager, Central Bank Of India & Others Citation : 2024 LiveLaw 352 A Division bench of the Supreme Court comprising of Justice Sanjiv Khanna and Justice Dipankar Datta while deciding a Civil Appeal in the case of All India Bank Officers' Confederation Vs The Regional Manager, Central Bank …

Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024
7 months, 3 weeks ago

Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law  

Delhi High Court Case Title: Acme Heergarh Powertech Private Limited Versus CBIC The Delhi High Court has held that the statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 cannot be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962. Bombay High Court Case Title: …

10 years of Modi government: Tax reforms, challenges
7 months, 4 weeks ago

10 years of Modi government: Tax reforms, challenges

New Indian Express  

NEW DELHI: In the last 10 years of Modi government rule, India has undergone marked tax reforms focused on streamlining the tax framework, enhancing compliance, and fostering transparency. Key reforms common to Customs, GST, income tax, and corporate tax include digitisation for e-filing and digital payments, real-time data sharing to detect tax frauds, faceless assessment and appeals, dispute resolution schemes …

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025
8 months ago

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025

Live Law  

SUPREME COURT Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme Court Case name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand. Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High Court Case title: Sumit Bharana v. UoI …

Delhi High Court Monthly Digest: April 2024 [Citations 385- 523]
8 months, 1 week ago

Delhi High Court Monthly Digest: April 2024 [Citations 385- 523]

Live Law  

Citations 2024 LiveLaw 385 to 2024 LiveLaw 523NOMINAL INDEXSURJIT SINGH YADAV v. UNION OF INDIA & ORS. 2024 LiveLaw 468 X v. Y 2024 LiveLaw 469 Videshi Kumar v State 2024 LiveLaw 470 Telecommunication Consultants India Ltd v. Shivaa Trading 2024 LiveLaw 471 M/S Jain Cement Udyog Versus CBIC 2024 LiveLaw 472 THE BHAKTIVEDANTA BOOK TRUST INDIA v. WWW.FRIENDWITHBOOKS.CO 2024 …

Indirect Tax Cases Weekly Round-Up: 21 April To 27 April 2024
8 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Live Law  

Delhi High Court Case Title: M/S Sunshine Caterers Private Limited Versus Union Of India The Delhi High Court has upheld the disqualification as the CA Certificate did not match details on the Institute of Chartered Accountants of India portal as per the Unique Document Identification Number. Rajasthan High Court Case Title: Union Of India Versus Suzuki Textiles Limited The Rajasthan …

Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Delhi High Court Case Title: Agra Portfolio Pvt. Case Title: Saksham Commodities Limited Versus Income Tax Officer The Delhi High Court has held that a reopening or abatement would be triggered only upon the discovery of material that is likely to “have a bearing on the determination of the total income” and would have to be examined bearing in mind …

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 3 weeks ago

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Supreme Court Case Title: The State Of Gujarat & Anr. Madras High Court Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise Citation: 2024 LiveLaw 159 The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court. UPVAT | Intention …

Direct Tax Cases Quarterly Digest 2024
8 months, 4 weeks ago

Direct Tax Cases Quarterly Digest 2024

Live Law  

Supreme Court Case Title: Herbicides India Limited vs ACIT 2024 LiveLaw 44 While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. AO Lacks Jurisdiction To Pass Draft Assessment Order …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
9 months ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Direct Tax Cases Monthly Round Up: March 2024
9 months ago

Direct Tax Cases Monthly Round Up: March 2024

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Clix Finance India Pvt. 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 …

Delhi High Court rejects Congress’s plea against tax reassessment
9 months, 2 weeks ago

Delhi High Court rejects Congress’s plea against tax reassessment

The Hindu  

In a huge setback to the Congress ahead of the Lok Sabha elections, the Delhi High Court on Friday rejected its pleas challenging the reassessment proceedings initiated against it by the Income Tax department. The Congress has challenged initiation of proceedings under Section 153C of the Income Tax Act for assessment pertaining to assessment years 2014-15 to 2016-17. The I-T …

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024
9 months, 4 weeks 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 …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
10 months ago

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

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Discover Related