Just Because The Ratio For Payment Of Service Tax Not Adhered To, Assessee Not Liable To Pay Double Tax As Penalty: Karnataka High Court

Case Title: The Vice Chairman Settlement Commission & Anr. versus M/s Zyeta Interiors Pvt. Ltd & Anr.

The Karnataka High Court has ruled that merely because the ratio in which service tax was required to be paid by the service recipient and the service provider was not strictly adhered to, the assessee cannot be made liable to pay double tax by denying him the CENVAT Credit.

The Bench, consisting of Justices S. Sujatha and Shivashankar Amarannavar, held that the reverse charge mechanism should not lead to double taxation.

Allahabad High Court

High-Pitched, Unreasonable Reassessment Orders, Allahabad High Court Directs The Authorities To Take Action

Case Title: Harish Chandra Bhati Versus Principal Commissioner Of Income Tax Noida

Case Citation: 2022 LiveLaw (AB) 268

The Allahabad High Court has directed the centre and the tax department to take action against officials for issuing high-pitched and unreasonable reassessment orders.

The division bench of Justice Surya Prakash Kesarwani and Justice Jayant Banerji has observed that the centre should ensure to establish a monitoring cell at the level of government or CBDT within a month if it has not been established so far. The cell will ensure regular monitoring of the Local Committees, as well as follow-up actions and reviews by the Principal Chief Commissioners of Income Tax and Zonal Members, as well as an analysis of the quarterly reports.

Jammu & Kashmir High Court

Education Cess Lawfully Refunded To The Assessee, Can't Recover Later Based On Change Of View Of The Supreme Court: J&K and Ladakh HighCourt

Case Title: Commissioner of CGST and Commissioner of Central Excise versus M/s Narbada Industries

The High Court of Jammu & Kashmir and Ladakh has ruled that the revenue department cannot seek the return of the amounts lawfully refunded to the assessee in consonance with an earlier decision of the Supreme Court, on the ground that the Supreme Court has changed its opinion on the said matter in a decision rendered subsequently.

The Bench, consisting of Chief Justice Pankaj Mithal and Justice Sanjay Dhar, held that a case cannot be reopened after the expiry of the limitation period merely on the ground that subsequently the view of the court on the said aspect has changed or that subsequently a different opinion has been expressed by the courts in another case.

Uttarakhand High Court

Income Of Mussoorie Dehradun Development Authority Not The Income Of The State Government, Not Exempt Under Article 289(1): Uttarakhand High Court

Case Title: Mussoorie Dehradun Development Authority versus Additional Commissioner of Income Tax & Anr.

Citation : 2022 LiveLaw (Utt) 20

The Uttarakhand High Court has reiterated that even if a Development Authority constituted under an Act of the State Legislature does not carry on any trade or business within the meaning of Article 289(2) of the Constitution of India, it continues to have a distinct legal personality separate from the State and, therefore, its income cannot be considered to be the income of the State so as to be exempt from Union taxation under Article 289(1).

ITAT

Onus To Prove Identity, Creditworthiness And Genuineness Of Transaction Lies On Assessee: Pune ITAT

Case Title: VEL Software Limited Versus DCIT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT), consisting of Partha Artha Sarathi Chaudhury (Judicial Member) and Inturi Rama Rao (Accountant Member), has ruled that the onus to prove identity, creditworthiness, and genuineness of a transaction lies with the assessee.

Assessee Entitled To Additional Depreciation On The Power Plant And Installed Windmill: Delhi ITAT

Case Title: Nalwa Steel And Power Ltd Versus DCIT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) consisting of Yogesh Kumar U.S. (Judicial Member) and B.R.R. Kumar (Accountant Member) has ruled that assessees are entitled to additional depreciation on the power plant and the installed windmill.

Assessee Discharges Primary Onus Submitting Documentary Evidence: ITAT Deletes Addition of Unexplained Cash Credits

Case Title: ITO Versus M/s. Hanumant Ingots Pvt. Ltd.

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT), consisting of Ravish Sood (Judicial Member) and Jamlappa D Battu​​ll (Accountant Member), has deleted the addition made on account of unexplained cash credits.

Consideration For Resale Of Computer Software Is Not The Payment Of Royalty For Use Of Copyright In Computer Software: ITAT

Case Title: Kony Inc. Versus ACIT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) consisting of Chandra Mohan Garg (Judicial Member) and Shamim Yahya (Accountant Member) has held that consideration for the resale of the computer software through End User Licence Agreement (EULA)/distribution agreements is not the payment of royalty for the use of copyright in the computer software and, therefore, not taxable in India.

ITAT Deletes Addition Of Cash Deposited During demonetisation period by Retired Army Officer

Case Title: Col. Ranjan Sharma Versus ITO

The Banglore Bench of the Income Tax Appellate Tribunal (ITAT) consisting of B.R. Baskaran (Accountant Member) deleted the addition of cash deposits during the demonetisation period on the ground that the retired army officer had withdrawn the cash to meet medical emergencies.

Failure Of Assessee To Give Proper Reasons For Not Appearing Before The Tax Authorities: ITAT Imposes Cost

Case Title: Mrs. Amritha Raj Versus ACIT

The Banglore Bench of the Income Tax Appellate Tribunal (ITAT) consisting of B.R. Baskaran (Accountant Member) has imposed a cost of Rs.10,000 on the assessee for the failure to give proper reasons for not appearing before the tax authorities.

Notice Imposing Penalty For Concealment Of Income Can't Be Issued Without Specifying The Limb: ITAT

Case Title: Manjriben Pravinchandra Raninga Versus ITO

The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that the notice imposing a penalty for concealment of income cannot be issued without specifying the relevant limb.

Violation of RBI Notification Prohibiting Deposit Of Demonetized Notes Does not attract Addition On Account of Unexplained Cash Credits: ITAT

Case Title: Prathamika Krushi Pattina Versus Income Tax Officer

The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) consisting of B.R. Baskaran (Accountant Member) held that violation of the RBI notification prohibiting deposit of demonetized notes does not attract addition on account of unexplained cash credits.

CESTAT

Intermediate Goods Captively Consumed For Manufacture Of Exempted Final Products Does Not Attract Excise Duty: CESTAT

Case Title: Spray King Agro Equipment Pvt Ltd Versus C.C.E. & S.T.-Rajkot

The Ahmedabad Customs, Excise and Service Tax Appellate Tribunal (CESTAT), consisting of Ramesh Nair (Judicial Member) and P.Anjani Kumar (Technical Member), has ruled that intermediate goods captively consumed for the manufacture of exempted final products do not attract excise duty.

AAAR

Occupation Health Check-Up Service By The Hospital Are Health Care Services, No GST Payable: AAAR

Appellant's Name: Baroda Medicare Private Limited, Sunshine Global Hospital

The Gujarat Appellate Authority of Advance Ruling (AAAR) consisting of Seema Arora and Milind Torawane has ruled that no GST is payable on the occupational health check-up service by the hospital as it was covered under health care services.

AAR

GST Payable On Fees Collected Towards Training In Respect Of Football, Basketball, Athletic,Cricket, swimming, Karate and Dance: AAR

Applicant's Name: Navi Mumbai Sports Association

The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajib Magoo and T.R. Ramnani has ruled that GST is payable on fees collected towards training in respect of football, basketball, athletics, cricket, swimming, karate, and dance.

Schools Not Entitled To Pay GST On Canteen And Transportation Services: AAR

Applicant's Name: Rahul Ramchandran

The Maharashtra Authority of Advance Ruling (AAR) consisting of Rajiv Magoo and T.R. Ramnani has ruled that the schools are not liable to pay GST on the canteen and the transportation services that are furnished by schools.

Sale Of Car By Company After Using It For Business Purpose Attracts 18% GST: AAR

Applicant's Name: M/s. Dishman Carbogen Amcis Limited

The Gujarat Authority of Advance Ruling (AAR) consisting of Arun Richard and Atul Mehta has ruled that 18% GST is payable on the sale of a car by a company after using it for business purposes.

Supply Of Works Contract Services To Nagar Nigam Attracts 12% GST: AAR

Applicant's Name: M/s. Amnex Infotechnologies Pvt. Ltd

The Gujarat Authority of Advance Ruling (AAR) consisting of Arun Richard and Atul Mehta has ruled that 12% GST is payable on the supply of work contract services to Nagar Nigam.