Delhi High CourtDelhi High Court Directs AO To Provide Information To Vodafone Mauritius To Drive Out The Validity Of TRCCase Title: VODAFONE MAURITIUS LIMITED Versus ACITThe Delhi High Court has directed the AO to provide information to Vodafone Mauritius to determine the validity of the Tax Residency Certificate (TRC).Bombay High CourtBombay High Court Allows BOCW Cess Refund On Supply...
Delhi High Court
Case Title: VODAFONE MAURITIUS LIMITED Versus ACIT
The Delhi High Court has directed the AO to provide information to Vodafone Mauritius to determine the validity of the Tax Residency Certificate (TRC).
Bombay High Court
Bombay High Court Allows BOCW Cess Refund On Supply Portion Of Contract
Case Title: GE T and D India Ltd Versus Union of India & Ors
The Bombay High Court has allowed the Building and Other Construction Workers Welfare (BOCW) Cess refund on the supply portion of the contract.
Case Title: Dattaram Govind Naik Versus State Of Goa
The Bombay High Court, Goa Bench has held that when the legal heirs of the deceased license holder applied for cancellation, the excise commissioner was duty-bound to cancel it.
Director Proves Lack Of Control On Financial Affairs: Bombay High Court Quashes Income Tax Recovery
Case Title: Prakash B. Kamat Versus Principal Commissioner of Income-tax
The Bombay High Court has quashed the income tax recovery against the Director of a company on the grounds that the Director has sufficiently discharged the burden cast upon him in terms of Section 179(1) of the Income Tax Act.
Karnataka High Court
Case Title: B S Kumar Swamy Versus State Of Karnataka
The Karnataka High Court has issued directions determining the tax difference calculation for pre-GST works contracts.
Kerala High Court
Case Title: Penuel Nexus Pvt. Ltd. Versus The Additional Commissioner Headquarters (Appeals)
Citation: 2023 LiveLaw (Ker) 280
The Kerala High Court has held that Section 107 of the CGST Act is an inbuilt mechanism and has impliedly excluded the application of the Limitation Act.
Andhra Pradesh High Court
Case Title: Valluru Pavan Chand Versus State of AP
The Andhra Pradesh High Court has held that life tax is to be collected from the vehicle owner upon sale based on the net invoice price of the vehicle and not the ex-showroom price of the vehicle.
Case Title: Tarachand Logistics Solutions Limited Versus State of Andhra Pradesh
The Andhra Pradesh High Court has held that the motor vehicles exclusively used for the petitioner's contract inside the Central Deposit Yard of Rashtriya Ispat Nigam Limited (RINL) are not liable for taxation and are entitled to exemption.
Madhya Pradesh High Court
Case Title: M/S Kia Motors India Private Ltd. Versus The State Of Madhya Pradesh
The Madhya Pradesh High Court has held that in the absence of information given, the entry of a demo car into the state of Madhya Pradesh renders it exigible to GST.
Gujarat High Court
Case Title: Sona Metals Versus State Of Gujarat
The Gujarat High Court has quashed an order cancelling the Goods and Services Tax (GST) registration of Sona Metals, citing a lack of detailed reasons for the cancellation.
Gauhati High Court
Case Title: Dr. Chyawan Prakash Meena v. Raja Ghosh, IRS & 4 Ors.
The Gauhati High Court on Monday issued notice to the Income Tax Officials in a contempt petition filed by a DIG of Border Security Force alleging non-compliance of the court order directing the IT authorities to refund the tax deductions made from the officer's salary.
ITAT
Bogus Long-Term Capital Gains From Transaction In Penny Stocks: ITAT Upholds Addition
Case Title: Hemil Subhashbhai Shah Versus DCIT
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the addition of bogus long-term capital gains from transactions in penny stocks.
CESTAT
Case Title: Coal Mines Provident Fund Organization Versus Commissioner of Central Excise & Service Tax, Dhanbad
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on administrative charges received from coal mine companies by the Coal Mines Provident Fund Organisation.
Service Tax Not Payable On Fixed Facility Charges For Providing Liquid Gas Storage Tanks: CESTAT
Case Title: M/s.Inox Air Products Ltd. Versus The Commissioner of GST & Central Excise
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable on fixed facility charges (FFC) for providing liquid nitrogen gas storage tanks.
AAAR
18% GST Payable On Target-Based Incentive Received By Intel Reseller: AAAR
Appellant’s Name: M/s MEK Peripherals India Private Limited Versus
The Maharashtra Appellate Authority of Advance Ruling (AAAR), while upholding the Order of the AAR, ruled that 18% GST is payable on target-based incentives received by Intel resellers.
AAR
‘Duty Credit Scrips’ To Be Excluded From The Value Of Exempt Supply To Compute ITC Reversal: AAR
Applicant’s Name: M/s. Kaveri Exports, TSAAR Order No.12/2023
The Telangana Authority of Advance Ruling (AAR) has ruled that "duty credit scrips" shall be excluded from the value of exempt supply.