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

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

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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 Court Case Title: Commissioner Commercial Tax, U.P. Failure To Cite Judgment Does Not Render Original Judgement Flawed: Allahabad High Court Case Title: M/S Tata Steel Ltd. versus Commissioner Trade Tax U.P. Over Dimensional Cargo Can't Be Penalized For Reaching Earlier Than Estimated Time: Allahabad High Court Case Title: M/S Ace Manufacturing Systems Limited v. State Of U P And 3 Others The Allahabad High Court has held that Over Dimensional Cargo cannot be penalized by the authorities for reaching its destination in less time than estimated by travelling at a higher speed when there is no intention to evade tax.

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History of this topic

Tax Weekly Round-Up: December 09 - December 15, 2024
1 week ago

Tax Weekly Round-Up: December 09 - December 15, 2024

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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. …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
1 week, 3 days ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

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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 …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
2 weeks, 3 days ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

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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
2 weeks, 6 days ago

Tax Weekly Roundup: November 25 - December 01, 2024

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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
3 weeks ago

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

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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: 11 To 17 August 2024
4 months ago

Direct Tax Weekly Round-Up: 11 To 17 August 2024

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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, 1 week ago

Direct Tax Weekly Round-Up: 4 To 10 August 2024

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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
4 months, 3 weeks ago

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

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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
4 months, 3 weeks ago

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

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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 …

S.164(2) Of Companies Act 2013 Has No Retrospective Application Before 2014-15 FY : Supreme Court's Prima Facie View
4 months, 4 weeks ago

S.164(2) Of Companies Act 2013 Has No Retrospective Application Before 2014-15 FY : Supreme Court's Prima Facie View

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The Supreme Court has expressed prima facie agreement with a judgment of the Allahabad High Court that Section 164 of the Companies Act 2013, which provides for the disqualification of directors due to non-filing of balance sheets and annual returns for any continuous period of three financial years, has no retrospective application to the periods preceding Financial. The Supreme Court …

Indirect Tax Cases Monthly Round Up: June 2024
5 months, 3 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

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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
5 months, 3 weeks ago

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

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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 …

ITAT Cases Weekly Round-Up: 16 To 22 June 2024
6 months ago

ITAT Cases Weekly Round-Up: 16 To 22 June 2024

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Income Tax Addition On Unaccounted Sales And Purchases Can't Be Solely Based On Loose Slips: ITAT Bangalore Case Title: ITO Versus M/s. Submission Of Form-67 Is Not Mandatory For Availing Foreign Tax Credit: Delhi ITAT Case Title: Suchi Agrawal Versus ITO The Delhi Bench of Income Tax Appellate Tribunal has held that submission of Form-67 is not mandatory for availing …

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

Allahabad High Court Monthly Tax Digest: May 2024

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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
6 months, 2 weeks ago

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

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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 …

Direct Taxes Weekly Round-Up: 19 To 25 May 2024
6 months, 3 weeks ago

Direct Taxes Weekly Round-Up: 19 To 25 May 2024

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Delhi High Court Case Title: PT Bukaka Teknik Utama Versus Commissioner Of Income Tax, Delhi - 2 The Delhi High Court has held that the assessee can't be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 even where the time limit for an appeal has not expired. Case Title: New Delhi Television Limited …

S.16 GST | Authorities Not Estopped From Taking Action Against Wrongful Claim Of ITC Based On Non-Existent Firms: Allahabad High Court
7 months ago

S.16 GST | Authorities Not Estopped From Taking Action Against Wrongful Claim Of ITC Based On Non-Existent Firms: Allahabad High Court

Live Law  

The Allahabad High Court has held that the authorities are not estopped from taking action against wrongful claim of input tax credit merely because the firms with which transactions were alleged to have been done were registered at the time of the alleged transactions. benefit had earlier been granted to the petitioner merely because the firms were registered, would not …

Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided By Some Statute: Allahabad High Court Reiterates
7 months, 1 week ago

Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided By Some Statute: Allahabad High Court Reiterates

Live Law  

Relying on its earlier decision in A.S. Solanki Vs. State of U.P. and others, the Allahabad High Court has reiterated that tax dues cannot be collected from director of company under liquidation unless it has been provided in any statute. The Court in A.S. Solanki had held that the law laid down in Naresh Chander Gupta could not be said …

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024
7 months, 1 week ago

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

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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, 1 week ago

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

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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: …

Allahabad High Court Monthly Tax Digest: April 2024
7 months, 2 weeks ago

Allahabad High Court Monthly Tax Digest: April 2024

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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 …

Bombay High Court Weekly Round-Up: April 08 To April 14, 2024
8 months ago

Bombay High Court Weekly Round-Up: April 08 To April 14, 2024

Live Law  

Nominal Index Kalpita Arun Lanjekar v. Income Tax Officer 2024 LiveLaw 188 PCIT v. M/s. 2024 LiveLaw 198 Anand Narayan Sakpal v. State of Maharashtra 2024 LiveLaw 199 Reports/Judgments Case Title: Kalpita Arun Lanjekar v. Income Tax Officer Citation: 2024 LiveLaw 188 The Bombay High Court quashed a reassessment order against a housewife when the alleged investment was made by …

Allahabad High Court Monthly Digest: March 2024 [Citations 128 - 200]
8 months, 1 week ago

Allahabad High Court Monthly Digest: March 2024 [Citations 128 - 200]

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ORDERS/JUDGMENTS OF THE MONTH Lifting Corporate Veil, Allahabad HC Orders ED Probe Against Directors Of Hacienda Project, Three C Universal For Defrauding Lotus 300 Flat Buyers Case Title: Nirmal Singh vs. State Of U.P. Therefore, where the corporate character is employed for the purpose of committing illegality or for defrauding others, the Court would ignore the corporate character and will …

Allahabad High Court Weekly Round-Up April 8 - April 14, 2024
8 months, 1 week ago

Allahabad High Court Weekly Round-Up April 8 - April 14, 2024

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NOMINAL 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. …

Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 1 week ago

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

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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, 1 week ago

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

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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
8 months, 1 week 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
8 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
8 months, 2 weeks ago

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

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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 …

S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court
8 months, 2 weeks ago

S.16 UPVAT Act | Invoices, RTGS Details Not Sufficient For Deciding ITC Claim, Transportation Details Must Be Produced: Allahabad High Court

Live Law  

Placing reliance on the judgment of the Supreme Court in State of Karnataka vs. M/s Ecom Gill Coffee Trading Private Limited, the Allahabad High Court has held that input tax credit cannot be granted based solely on invoices and RTGS payment details. While dealing with Section 70 of the Karnataka Value Added Tax Act, 2003 the Supreme Court in M/s …

Direct Tax Cases Weekly Round-Up: 31 March To 6 April 2024
8 months, 2 weeks ago

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

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Delhi High Court Case Title: Valley Iron & Steel Co.Ltd Versus PCIT The Delhi High Court has held that income tax additions made towards unsubstantiated share capital are eligible for deduction under Section 80-IC of the Income Tax Act. Case Title: Senapati Santaji Ghorpade Sugar Factory Versus Assistant Commissioner of Income Tax The Bombay High Court has held that retrospective …

Allahabad High Court Quarterly Tax Digest: January to March 2024
8 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,, …

Direct Tax Cases Monthly Round Up: March 2024
8 months, 2 weeks ago

Direct Tax Cases Monthly Round Up: March 2024

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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 …

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024
8 months, 4 weeks ago

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

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Delhi High Court Case Title: National Association Of Software And Services Companies Versus Deputy Commissioner Of Income Tax Circle 2 The Delhi High Court has held that a 20% pre-deposit demand is not a precondition for consideration of a stay application during the pendency of the first appeal. Case Title: The Salem Urban Co-operative Bank limited Versus The Income Tax …

Indirect Tax Cases Weekly Round-Up: 17 To 23 March 2024
8 months, 4 weeks ago

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

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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
9 months, 1 week ago

Allahabad High Court Monthly Digest: February 2024

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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
9 months, 1 week ago

Direct Tax Cases Weekly Round-Up:3 March To 9 March 2024

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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 …

Bombay High Court Weekly Roundup: February 26 To March 3, 2024
9 months, 2 weeks ago

Bombay High Court Weekly Roundup: February 26 To March 3, 2024

Live Law  

Nominal Index Grand Paradi Co-operative Housing Society Ltd. & Ors. 2024 LiveLaw 119 Reports/Judgments Bombay High Court Declines Application For Increasing Valuation Of Suit, Says Pecuniary Jurisdiction Lies With City Civil Court Case Title: Grand Paradi Co-operative Housing Society Ltd. & Ors. Person Seeking Letters Of Administration Must Personally Serve Notice At Last Known Address Of Legal Heir With Unknown …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
9 months, 2 weeks ago

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

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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
9 months, 2 weeks 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
10 months 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
10 months, 1 week 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 …

Direct Tax Cases Weekly Round-Up: 04 To 10 February 2024
10 months, 1 week ago

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

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Bombay High Court HSBC Bank Carrying On Bona Fide Banking Business In Mauritius Exempt From Tax In India: Bombay High Court Case Title: Commissioner of Income Tax Versus M/s. Case Title: Vodafone India Services Pvt Ltd verses DCIT Emphasizing that although Section 32 of Income tax Act, 1961 was amended by the Finance Act, 2021 wherein it was stated that …

Indirect Tax Cases Weekly Round-Up: 04 To 10 February 2024
10 months, 1 week 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 …

S.148 Income Tax| For Assumption Of Jurisdiction Satisfaction Needs To Be Bonafide, No Need To Record “Reason To Believe”: Allahabad High Court
10 months, 2 weeks ago

S.148 Income Tax| For Assumption Of Jurisdiction Satisfaction Needs To Be Bonafide, No Need To Record “Reason To Believe”: Allahabad High Court

Live Law  

The Allahabad High Court has held that under the new law, it is not necessary for the assessing authority to record “reasons to believe”. The Court held that the assessing authorities are only required to record bonafide satisfaction regarding escapement of income for assuming jurisdiction under the Income Tax Act, 1961. A bonafide satisfaction reached as to escapement of income …

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: …

Allahabad High Court Monthly Tax Digest: January 2024
10 months, 2 weeks 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
10 months, 2 weeks 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 …

Calcutta High Court Weekly Round-Up 22nd January To 28th January, 2024
10 months, 3 weeks ago

Calcutta High Court Weekly Round-Up 22nd January To 28th January, 2024

Live Law  

NOMINAL INDEXBGM and M-RPL-JMCT v Eastern Coalfields Limited 2023 LiveLaw 24Sardar Lalu Singh v The State of West Bengal and others 2023 LiveLaw 25Pacharia Exports Private Limited Vs. 2023 LiveLaw 26 Ranaghat OBR Brihattara Graduate Teachers' Association -Vs- The State of West Bengal & Ors 2023 LiveLaw 27 In the matter of : Ranjit Das @ Mohan Das Citation: 2023 …

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