Allahabad HC stays Service Tax levy from Senior Lawyers [Read Order]
8 years, 11 months ago

Allahabad HC stays Service Tax levy from Senior Lawyers [Read Order]

Live Law  

After Delhi, Calcutta and Gujarat High Courts, now the Allahabad High Court has also stayed the levy of Service Tax from Senior Lawyers.On a petition by a Senior Lawyer practising in Allahabad High Court Mr. Shashi Nandan, the Division Bench comprising of Justices V K Shukla and U C Srivastava, has also asked the Centre and CBEC to file their counter-affidavits within four weeks and posted. After Delhi, Calcutta and Gujarat High Courts, now the Allahabad High Court has also stayed the levy of Service Tax from Senior Lawyers. On a petition by a Senior Lawyer practising in Allahabad High Court Mr. Shashi Nandan, the Division Bench comprising of Justices V K Shukla and U C Srivastava, has also asked the Centre and CBEC to file their counter-affidavits within four weeks and posted the matter for further hearing after six weeks. It is also learnt that Department of Revenue has decided to move Supreme Court of India under Article 139A of the Constitution of India seeking transfer and vacation of stay of various High Court Orders staying the levy of Service Tax on legal services provided by Senior Advocates.

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History of this topic

Allahabad High Court lawyers announce strike over Justice Varma's transfer
2 days, 16 hours ago

Allahabad High Court lawyers announce strike over Justice Varma's transfer

India Today  

The Allahabad High Court Bar Association on Monday announced that it will go on an indefinite strike from March 25 to protest the proposed repatriation of Delhi High Court Justice Yashwant Varma to his parent court. "Lawyers of the High Court Bar Association, Allahabad will go on an indefinite strike from Tuesday over Justice Yashwant Varma's transfer to the Allahabad …

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT
1 week, 6 days ago

Service Tax Is Leviable On Renting Of Immovable Property: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that service tax is leviable on renting of immovable property. Subba Rao has opined that unless the levy of service tax on renting of immovable property service is held to be ultra vires by any constitutional court, it will continue to be a valid levy. During …

Tax Weekly Round-Up: March 03 - March 09, 2025
2 weeks, 3 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 …

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT
2 weeks, 6 days ago

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that legal & consultancy services under RCM is liable to service tax. The Bench of Binu Tamta and Hemambika R. Priya has stated that “in absence of any reply or any supporting documents, Legal fees expense incurred by the assessee are expenses towards Legal services. Accordingly, …

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT
2 weeks, 6 days ago

Legal & Consultancy Services Under RCM Is Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that legal & consultancy services under RCM is liable to service tax. The Bench of Binu Tamta and Hemambika R. Priya has stated that “in absence of any reply or any supporting documents, Legal fees expense incurred by the assessee are expenses towards Legal services. Accordingly, …

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax
3 weeks ago

Delhi HC Asks CESTAT To Decide If Tax On Services Purchased By Prepaid Mobile Subscribers From Existing Balance Would Amount To Double-Tax

Live Law  

The Delhi High Court has asked the Customs Excise & Service Tax Appellate Tribunal to decide whether levy of tax on the services purchased by a prepaid subscriber of Tata Teleservices, using the existing mobile balance on which tax was already paid, would amount to double taxation. It observed, “Considering the factual nature of the issue and the fact that …

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 …

Tax Weekly Round-Up [23rd December - 29th December 2024]
2 months, 3 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: 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. …

Supreme Court Weekly Round-up: December 02, 2024 To December 08, 2024
3 months, 2 weeks ago

Supreme Court Weekly Round-up: December 02, 2024 To December 08, 2024

Live Law  

Index Citations Ashok v. State of Uttar Pradesh, Criminal Appeal No. Case Details: Irfan Khan v. State Citation: 2024 LiveLaw 945 The Supreme Court quashed the Arms Act case against the person accused of possessing a buttondar knife. Setting aside the High Court's decision, Mehta J. in the judgment observed that "the notification whereby, a buttondar knife having blade dimensions …

Supreme Court Sets Aside Allahabad HC's Imposition Of Rs.1 Lakh Cost On Advocate Mehmood Pracha, Expunges Adverse Remarks Made Against Him
3 months, 2 weeks ago

Supreme Court Sets Aside Allahabad HC's Imposition Of Rs.1 Lakh Cost On Advocate Mehmood Pracha, Expunges Adverse Remarks Made Against Him

Live Law  

The Supreme Court today set aside Allahabad High Court's imposition of Rs.1 lakh cost on Advocate Mehmood Pracha over a petition filed by him concerning videography during the electoral process. Personal remarks made against the counsel in the impugned High Court order were also expunged.A bench of Justices Surya Kant and Manmohan passed the order, upon Election Commission of India …

[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, 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 …

Supreme Court Weekly Round-up: November 25, 2024 To December 01, 2024
Trending News
3 months, 3 weeks ago

Supreme Court Weekly Round-up: November 25, 2024 To December 01, 2024

Live Law  

Index Citations M/S Ajay Protech Pvt. Case Details: State of Karnataka v. Chandrasha Criminal Appeal No.2646 Of 2024 Citation: 2024 LiveLaw 926 While convicting a government servant for taking a bribe of Rs.2000, the Supreme Court observed that it was not necessary for the amount involved to be substantial to draw the presumption under Section 20 of the Prevention of …

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 …

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 …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 3 weeks 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
7 months, 3 weeks 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 …

Indirect Tax Cases Monthly Round Up: June 2024
8 months, 3 weeks 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
8 months, 3 weeks 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 …

Indirect Tax Cases Weekly Round-Up: 26 May To 01 June 2024
9 months, 3 weeks 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 …

Supreme Court Monthly Digest April 2024
9 months, 3 weeks ago

Supreme Court Monthly Digest April 2024

Live Law  

Citations 2024 LiveLaw 269 to 2024 LiveLaw 339 Abuse of Process of Law Abuse of process of law – Collusion between parties in tender process – Held, respondent no. Shivani Tyagi v. State of U.P., 2024 LiveLaw 333 Section 439 and National Investigation Agency Act, 2008; Section 21 – Jurisdiction of High Court to entertain Bail application – The jurisdiction …

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025
10 months, 2 weeks 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 …

Allahabad High Court Monthly Tax Digest: April 2024
10 months, 3 weeks ago

Allahabad High Court Monthly Tax Digest: April 2024

Live Law  

INDEX M/S United Spirits Limited v. State Of U.P. S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court Case Title: Commissioner, Commercial Tax v. S/S Soma Enterprises Ltd Case Citation: 2024 LiveLaw 225 Placing reliance on the judgment of the Supreme Court in State of Karnataka vs. M/s …

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024
11 months, 1 week 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 …

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024
11 months, 2 weeks ago

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024

Live Law  

Nominal Index Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw 176 Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw 177 Riak Insurance and Financial Services & Ors. 2024 LiveLaw 186 Cardinal Energy and Infra Structure Private Ltd. v. Subramanya Construction and Development Co. Ltd. 2024 LiveLaw 187 Reports/Judgments ECI Has Already Taken Steps: Bombay High …

Direct Tax Cases Quarterly Digest 2024
11 months, 2 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
11 months, 2 weeks 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 …

Allahabad High Court Quarterly Tax Digest: January to March 2024
11 months, 2 weeks ago

Allahabad High Court Quarterly Tax Digest: January to March 2024

Live Law  

INDEX M/S Mgs Palace v. State Of U.P. Allahabad High Court Extends Benefit Of Exclusion Of Time U/S.14 To Appeals Under S.107 CGST Act Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance And 2 Others Case Citation: 2024 LiveLaw 52 The Allahabad High Court direct the Additional Commissioner, CGST,, …

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024

Live Law  

Supreme Court Case Title: M/s Global Technologies and Research versus Principal Commissioner of Customs, New Delhi Citation : 2024 LiveLaw 239 Recently, the Supreme Court held that under the Customs Act, the Importer's Bill of Entry of subsequent imported goods can be discarded if the subsequent imported goods are undervalued to the previously imported identical or similar goods. Allahabad High …

Allahabad High Court Monthly Digest: February 2024
1 year ago

Allahabad High Court Monthly Digest: February 2024

Live Law  

NOMINAL INDEX Nikita @ Najrana And Another vs. State Of Up And 3 Others 2024 LiveLaw 66 M/S Sahbhav Engineering Ltd. Ahmadabad Thru. And 2 Others 2024 LiveLaw 125 M/s Jaypee Infratech Limited V. M/s Ehbh Services Private Limited And Another 2024 LiveLaw 126 ORDERS/JUDGMENTS OF THE MONTH UP Anti-Conversion Law | Interfaith Marriage Not Valid Unless 'Pre' & 'Post …

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 …

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

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 …

Allahabad High Court Weekly Roundup: February 12 - February 18, 2024
1 year, 1 month ago

Allahabad High Court Weekly Roundup: February 12 - February 18, 2024

Live Law  

NOMINAL INDEX Smt Usha Verma And Another vs. State Of U.P. And 2 Others 2024 LiveLaw 96 Visible Alpha Solutions India Private Limited vs. Commissioner, CGST Appeals, Noida And Another 2024 LiveLaw 97 2024 LiveLaw 98 ORDERS/JUDGMENTS OF THE WEEK Writ Petition Has To Be Drafted Carefully, Reliefs Sought Must Be Supported By Pleadings: Allahabad High Court Rejects Claim For …

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept
1 year, 1 month ago

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept

Live Law  

The Supreme Court has refused to interfere with a 2017 Delhi High Court judgment which issued a set of guidelines to the Income Tax Department regarding the reopening of assessments.A bench comprising Justice PS Narasimha and Justice Aravind Kumar dismissed a Special Leave Petition filed by the Income Tax Department in 2018 against the 2017 High Court verdict.The Delhi High …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Supreme Court Customs Act | Claimant Entitled To Interest On Delayed Return Of The 'Duty Drawback' : Supreme Court UNION OF INDIA AND ORS. Madras High Court Case Title: M/s.Supreme Paradise Versus Assistant Commissioner Citation: 2024 LiveLaw 61 The Madras High Court has held that a discount linked to the subsidy alone can form part of the “transaction value.” Case …

Allahabad High Court Monthly Tax Digest: January 2024
1 year, 1 month ago

Allahabad High Court Monthly Tax Digest: January 2024

Live Law  

UP GST | No Interference Under Article 226 Unless Inherent Lack Of Jurisdiction Or Absence Of Relevant Material Established: Allahabad High Court Case Citation: 2024 LiveLaw 4 The Allahabad High Court has held that the writ court should not interfere in notice issued under Section 73 of the UP Goods and Service Tax Act, 2017 unless there is inherent lack …

Indirect Tax Cases Monthly Round Up: January 2024
1 year, 1 month ago

Indirect Tax Cases Monthly Round Up: January 2024

Live Law  

Supreme Court Hiring Of Motor Vehicle Or Cranes Is Not 'Sale Of Goods' If Control Over Equipment Is Retained By Contractor, VAT Can't Be Levied: Supreme Court Case Title: M/s. Case Title: Murli Packers Through Its Proprietor Rakesh Kumar Jain vs. State Of U P Through Secretary, Institutional Finance Case Citation: 2024 LiveLaw 52 On Wednesday, the Allahabad High Court …

Commercial Tax | Allahabad High Court Upholds Condonation Of 1365 Days Delay On Sufficient Cause
1 year, 2 months ago

Commercial Tax | Allahabad High Court Upholds Condonation Of 1365 Days Delay On Sufficient Cause

Live Law  

The Allahabad High Court has upheld condonation of delay of 1365 days by the Commercial Tax Tribunal in filing of appeal as it was sufficiently explained by the authorities. Revisionist-assesee approached the High Court against order of the Commercial Tax Tribunal condoning the delay of 1365 days on part of the Department in filing the appeal. Reliance was placed on …

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
1 year, 2 months ago

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024

Live Law  

Supreme Court Case Title: State of Uttar Pradesh and Anr. Madras High Court Case Title: The Principal Commissioner of Income Tax Versus K.M.Mammen Citation: 2024 LiveLaw 2 The bench of Justice R. Mahdevan and Justice Mohammed Shaffiq, while upholding the order passed by the single judge, held that since the penalty was reduced from 300% to 100% of the tax …

Tax Cases Weekly Round-Up: 24 To 30 December, 2023
1 year, 2 months ago

Tax Cases Weekly Round-Up: 24 To 30 December, 2023

Live Law  

Delhi High Court Citation: 2023 LiveLaw 1351 Case Title: M/S Sethi Sons Versus Assistant Commissioner And Ors. Citation: 2023 LiveLaw 1352 Case Title: Triveni Enterprises Limited Versus ITO The Delhi High Court has upheld the constitutional validity of Section 115BBE of the Income Tax Act. Madras High Court Citation: 2023 LiveLaw 409 Case Title: M/s.Cognizant Technology Versus Assistant Commissioner of …

Tax Cases Weekly Round-Up: 17 To 23 December, 2023
1 year, 3 months ago

Tax Cases Weekly Round-Up: 17 To 23 December, 2023

Live Law  

Delhi High Court High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court Case Title: PCIT Versus Future First Info. Case Title: CIT Versus Hersh Washesher Chadha Citation: 2023 LiveLaw 1305 The Delhi High Court has held that Section 69A of the Income Tax Act can only be invoked where books of account …

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court
1 year, 4 months ago

Department Required To Serve Notice Upon Legal Representative Of Deceased Before Proceeding Under GST Act: Allahabad High Court

Live Law  

The Allahabad High Court has held that the Goods and Service Tax Department is required to serve notice upon the legal representative of a deceased before proceeding against the deceased under the Central Goods and Service Tax Act, 2017. A show cause notice was issued in the name of petitioner’s husband imposing liability of Rs.8,97,716/- under the proviso to Section …

Tax Cases Weekly Round-Up: 12 November To 18 November, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 12 November To 18 November, 2023

Live Law  

Supreme Court Case details: M/S Modi Naturals Ltd v The Commissioner of Commercial Tax UP Case No. Bombay High Court Case Title: Ramona Pinto v. Deputy Commissioner of Income Tax, Income Tax Appeal No. Case Title: Ramona Pinto Versus Deputy Commissioner of Income Tax The Bombay High Court has held that, as per Section 45 of the Income Tax Act, …

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC
1 year, 4 months ago

GST Act | Proceedings Ought Not To Be Initiated If Rectified Tax Invoices, E-Way Bills Produced Before Passing Detention Order: Allahabad HC

Live Law  

The Allahabad High Court has held that once rectified/ correct tax invoices and e-way bills are produced before the authorities before passing of the detention/ seizure order, the proceedings under the Goods and Service Tax Act, 2017 ought not to be initiated. Vs. Union of India and others and M/s Bhumika Enterprises Vs. State of UP and others, the bench …

Tax Cases Weekly Round-Up: 8 To 14 October, 2023
1 year, 5 months ago

Tax Cases Weekly Round-Up: 8 To 14 October, 2023

Live Law  

Supreme Court Case Title: Commissioner of Customs, Mumbai v. M/s Ganpati Overseas Citation : 2023 LiveLaw 864 The Supreme Court has recently highlighted that the transaction value should be the primary basis for customs valuation and that other valuation methods be invoked sequentially only when there is evidence to doubt the correctness of the declared transaction value. Case Title : …

Allahabad High Court Weekly Round-Up: October 2 - October 8, 2023
1 year, 5 months ago

Allahabad High Court Weekly Round-Up: October 2 - October 8, 2023

Live Law  

Cooperative Federation Limited through its Managing Director and Another v. Presiding Officer, Industrial Tribunal, U. P. Lucknow and two others 2023 LiveLaw 356 Vishwanath Vishwakarma v. State Of U.P. Railways Responsible For Actions Of Its Departments: Allahabad High Court Upholds CAT Order Granting Notional Promotion To Employees From 2018 Case Title: Union Of India And 4 Others v. Ashutosh Kumar …

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023
1 year, 6 months ago

Allahabad High Court Weekly Round-Up: August 28 To September 3, 2023

Live Law  

NOMINAL INDEX The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. 2023 LiveLaw 293 Dev Narain vs. State of U.P. Lokbhawan, Lucknow And 7 Others 2023 LiveLaw 305 ORDERS/JUDGMENTS Tribunal Tried To Blow Hot And Cold At The Same Time: Allahabad High Court Upholds Levy Of Entry Tax Case Title: The Commissioner, Commercial Tax vs. M/S Tirupati Construction Co. Case …

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