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: 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 directed the Additional Commissioner, CGST,, Meerut, to grant benefit of Section 14 of the Limitation Act to the petitioner and hear the appeal filed under Section 107 of Central Goods and Service Tax Act, 2017 afresh. Direct Tax Delhi High Court Sales Tax Subsidy/Incentive Is Capital Receipt: Delhi High Court Case Title: Commissioner Of Income Tax Versus M/S Indo Rama Textiles Ltd. Calcutta High Court Calcutta High Court Upholds Quashing Of CIT's Order Speculating Possibility Of Understatement In Closing Stock Without Specific Finding Case Title: Commissioner Of Income Tax Versus Gopal Sharma The Calcutta High Court has upheld the quashing of an order passed by the CIT speculating on the possibility of understatement in closing stock without a specific finding.

High Court Tax Customs Title 2024 State Held Commissioner Gst Versus Livelaw Case Title Calcutta High Court Cit Service Tax Appellate Tribunal Versus Commissioner Tamil Nadu State Transport Corporation Versus The  tax  2024  high  court  held  weekly  commissioner  ms  cases  livelaw  versus  roundup  28  title  state

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

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. …

Tax Weekly Roundup: November 25 - December 01, 2024
2 weeks, 6 days 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 …

Tax Weekly Roundup: November 18 - November 24, 2024
4 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
4 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, …

Direct Tax Weekly Round-Up: 11 To 17 August 2024
4 months 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, 1 week 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
4 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
4 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
5 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
5 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 …

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

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 …

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

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 …

Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024
6 months, 3 weeks ago

Calcutta High Court Weekly Round-Up 20th May To 26th May, 2024

Live Law  

NOMINAL INDEXCommissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. 2024 LiveLaw 136 ORDERS/JUDGEMENTS Share Application Money Or Repayment Doesn't Attract Penalty Section 269SS And 269T: Calcutta High Court Citation: 2024 LiveLaw 127 Case Title: Commissioner Of Income Tax, Central-Iii, Kolkata Versus M/S. Filing Information In Sealed Covers For Enforcement Of Arbitral Award Is Contrary To Natural Justice: Calcutta High Court …

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

Live Law  

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 …

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

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, 1 week 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: …

Calcutta High Court Weekly Round-Up 21st April-28th April 2024
7 months, 3 weeks ago

Calcutta High Court Weekly Round-Up 21st April-28th April 2024

Live Law  

NOMINAL INDEXBaishakhi Bhattacharyya & Ors. The West Bengal State Election Commission & Ors 2024 LiveLaw 98 Ashish Kumar Sharma Versus The Deputy Commissioner, State Tax, Bureau Of Investigation, South Bengal, Howrah Zone And Others 2024 LiveLaw 99 State Cabinet Knowingly Protected Fraudulent Appointments: Calcutta High Court Invalidates Nearly 24,000 Teaching, Non-Teaching Jobs Citation: 2024 LiveLaw 94 Case: Baishakhi Bhattacharyya & …

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

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, 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
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

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 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

Live Law  

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,, …

CESTAT Cases Monthly Round-Up: March 2024
8 months, 3 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

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

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 …

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

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 …

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

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
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 …

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

Live Law  

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 …

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 …

Tax Cases Weekly Round-Up: 31 December 2023 To 6 January 2024
11 months, 2 weeks 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
11 months, 3 weeks 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
11 months, 4 weeks 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 …

Tax Cases Weekly Round-Up: 10 To 16 December, 2023
1 year ago

Tax Cases Weekly Round-Up: 10 To 16 December, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus Oxygen Business Park Pvt. Case Title: ATT SYS India Pvt Ltd Estex Tele Private Limited Consortium Versus The Commissioner Goods And Services Tax Delhi The Delhi High Court has directed the restoration of GST registration as no opportunity for a hearing was accorded to the petitioner or assessee. Case Title: Pepsico India Holdings …

Tax Cases Weekly Round-Up: 26 November To 2 December, 2023
1 year ago

Tax Cases Weekly Round-Up: 26 November To 2 December, 2023

Live Law  

Delhi High Court Case Title: Resorts Consortium India Limited Versus ITAT Citation: 2023 LiveLaw 1178 The Delhi High Court has condoned a 79-day delay in filing an appeal as a review petition was filed before the Income Tax Appellate Tribunal. Allahabad High Court Income Tax Authority Cannot Dissect An Otherwise Indivisible Contract In Absence Of Legal Provision: Allahabad High Court …

Tax Cases Weekly Round-Up: 12 November To 18 November, 2023
1 year, 1 month 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, …

Delhi High Court Upholds Sales Tax Demand Against Berger Paints On Stock Variations
1 year, 2 months ago

Delhi High Court Upholds Sales Tax Demand Against Berger Paints On Stock Variations

Live Law  

The Delhi High Court has upheld the sales tax demand against Berger Paints on stock variations.The bench of Justice Yashwant Varma and Justice Dharmesh Sharma has observed that the discrepancies in the sales figures as well as the physical stock were not explained by the appellant. The Delhi High Court has upheld the sales tax demand against Berger Paints on …

Tax Cases Weekly Round-Up: 8 To 14 October, 2023
1 year, 2 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 : …

Tax Cases Weekly Round-Up: 1 To 7 October, 2023
1 year, 2 months ago

Tax Cases Weekly Round-Up: 1 To 7 October, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus Pepsico India Holding Pvt. Case Title: Booking.Com India Support & Marketing Services Private Limited Versus DCIT The Mumbai Bench of Income Tax Appellate Tribunal has held that the arm's-length price of the employee stock option plan expenses cannot be taken as ‘Nil’. CESTAT Case Title: M/s Punjab Cricket Association Versus The Commissioner of …

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

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

Live Law  

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

Tax Cases Weekly Round-Up: 13 August To 19 August, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 13 August To 19 August, 2023

Live Law  

Supreme Court Case Title: SHREE NILKANTH DEVELOPERS v. PRINCIPAL COMMISSIONER OF INCOME TAX Citation : 2023 LiveLaw 648 A Division bench of the Supreme Court, while hearing an appeal, discussed the objective and purpose behind setting up a Settlement Commission under the Income Tax Act 1961. Delhi High Court Case Title: Oxfam India Versus Deputy Commissioner Of Income Tax The …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 4 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

Tax Cases Weekly Round-Up: 16 July To 22 July, 2023
1 year, 5 months ago

Tax Cases Weekly Round-Up: 16 July To 22 July, 2023

Live Law  

Supreme Court Case Title: Principal Commissioner of Income Tax vs King Buildcon Pvt. Delhi High Court Case Title: The Commissioner Of Income Tax Versus Springer Nature Customer Services Centre GMBH The Delhi High Court has held that the subscription amount received from subscribers of e-journals cannot be treated as royalty. Jammu & Kashmir High Court Case Title: The Commissioner of …

Delhi High Court Weekly Round-Up: June 26 To July 02
1 year, 5 months ago

Delhi High Court Weekly Round-Up: June 26 To July 02

Live Law  

Citations 2023 LiveLaw 529 to 2023 LiveLaw 536NOMINAL INDEXDarpan Kohli Versus Assistant Commissioner Of Income Tax 2023 LiveLaw 529State v. Jeevak Nagpal 2023 LiveLaw 530SH.PRADEEP KUMAR v. STATE OF U.P and other connected matters 2023 LiveLaw 531MADHU BALA v. STATE 2023 LiveLaw 532Siddharth Mishra & Ors. Versus ACIT 2023 LiveLaw 534 South Delhi Municipal Corporation Versus B N Magon 2023 …

Tax Cases Weekly Round-Up: 4 June To 10 June, 2023
1 year, 6 months ago

Tax Cases Weekly Round-Up: 4 June To 10 June, 2023

Live Law  

Delhi High CourtDelhi High Court Directs Dept. To Reconsider Travelport UK’s Refund AdjustmentCase Title: Travelport International Operations Limited United Kingdom Versus Commissioner Of Income Tax International Taxation 3 N.Delhi & Ors.Citation: 2023 LiveLaw 506The Delhi High Court has directed the department to reconsider Travelport UK’s refund adjustment on the basis of. Rajasthan High Court ‘Pizza’ And ‘Sandwiches’ Are ‘Cooked Foods’: …

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

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

Live Law  

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

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