Delhi High Court

Overlooking Assesssee’s Reply Demonstrates Non-Application Of Mind By The AO: Delhi High Court

Case Title: Aphv India Investco. Private Limited Versus ACIT

The Delhi High Court has quashed the draft assessment orders, final assessment orders, and consequential demand on the grounds that the assessing officer inadvertently overlooked the email reply of the assessee, in which the assessee disclosed vital facts pertaining to its case.

Delhi High Court Directs AWS India To Withhold 8% Payment Of The AWS USA And Deposit It With The Dept.

The Delhi High Court has directed that AWS India withhold 8% of payments payable or paid to AWS USA and deposit the same with the income tax department.

Brand Names Are Specie Of The Trademark: Delhi High Court Allows Depreciation

Case Title: Pr. Commissioner Of Income Tax -1, Chandigarh Versus M/S Kuantum Papers Ltd.

The Delhi High Court has allowed the depreciation and held that the expression "trademark" under Section 32(1)(ii) of the Income Tax Act, 1961, and in the appended Explanation 3(b) would clearly include brand names.

Bombay High Court

Bombay High Court Directs Dept. To Refund TDS Amount Deposited By Assessee Under Protest

The Bombay High Court, while invoking the doctrine of unjust enrichment, directed the department to refund the TDS amount deposited by the assessee under protest.

Bombay High Court Quashes Reassessment Notice Issued After 3 Years Without Proper Approval

Case Title: Siemens Financial Services Pvt Ltd. Versus Deputy Commissioner of Income Tax

The Bombay High Court has quashed the reassessment notice issued after 3 years without proper approval.

Kerala High Court

KVAT Act | Tax Doesn't Apply To Transfer Of Goods But To Transfer Of 'Right To Use' Goods: Kerala High Court

In a significant ruling, the Kerala High Court recently held that the tax under the KVAT Act applied not to the transfer of goods but to the transfer of the right to use goods.

Allahabad High Court

GST | Allow Assesee To Upload ITC-01 To Claim Input Tax Credit: Allahabad High Court

Case Title: M/S Anupam Electricals And Electronics vs. State of U.P. and Another

The Allahabad High Court has allowed the assessee-petitioner to upload ITC-01 to enable him to avail of Input Tax Credit for shifting from the Composite Scheme to the Normal Scheme.

Refusal To Condone Delay In ITR filing , Consideration After 20 Years, Allahabad High Court Quashes Order

The Allahabad High Court has quashed the order refusing to delay condonation in filing ITRs for lack of records after more than 20 years of filing the condonation applications.

Jharkhand High Court

Amendment In CGST Rule 89(4) To Have Prospective Effect: Jharkhand High Court

Jharkhand High Court has ruled that the explanation inserted in Rule 89(4) of the CGST Rules, 2017, through Notification No. 14/2022-Central Tax dated 05.07.2022, is not of a clarificatory nature and thus will be applied prospectively.

Penalty Order Set Aside Leads To Automatic Quashing Of Prosecution Under Section 276C(1) Of Income Tax Act: Jharkhand High Court

Case Title: Pralay Pal vs. The State of Jharkhand

LL Citation: 2023 LiveLaw (Jha) 41

In a significant ruling, the Jharkhand High Court has held that once a penalty order is set aside, it will be presumed that there is no concealment of income, automatically leading to the quashing of prosecution under Section 276C(1) of the Income Tax Act.

Gujarat High Court

Benefit Of Vera Samadhan Yojana-2019 Cannot Be Denied Due To Erroneous Payment Figure In Tax Intimation: Gujarat High Court

Case Title: Planet Automotive Pvt. Ltd. Versus State Of Gujarat

Live Law Citation: 2023 Livelaw (Guj) 152

While handing down a verdict in favor of Planet Automotive Pvt. Ltd., which had sought relief under the "Vera Samadhan Yojana-2019," a tax amnesty scheme introduced by the State of Gujarat, the Gujarat High Court, has affirmed that a minor error in the intimation should not prevent the petitioner from availing the benefits of the scheme, especially when they have met the essential criteria for eligibility.

Patna High Court

Patna High Court Rejects Bail Plea Of Accused In Money Laundering Case Due to Lack Of Satisfactory Explanation Of Assets And Cash Holdings

The Patna High Court has rejected the bail application of the petitioner in connection with a Special (Trial) PMLA (Prevention of Money Laundering Act) Case arising from ECIR (Enforcement Case Information Report) proceedings. The petitioner faced charges under Sections 3, 4, 44, and 45 of the Prevention of Money Laundering Act, 2002.

Appellate Authority Or Article 226 Of The Constitution Cannot Extend Delay Condonation Period With A Specified Timeframe: Patna High Court

The Patna High Court has issued a significant ruling clarifying the limitations of Article 226 of the Indian Constitution in cases involving the Bihar Goods and Services Tax Act, 2017 (BGST). The court has held that when a statute prescribes a specific time frame for condoning delays, the Appellate Authority under Article 226 does not have the authority to extend this stipulated period.

Income Tax Act | Assessment U/S Section 153A Must Be Based On Incriminating Material Disclosed In Search: Patna High Court

Case Title: Assistant Commissioner of Income Tax vs. Satish Kumar Keshri

LL Citation: 2023 LiveLaw (Pat) 108

The Patna High Court while providing important clarifications regarding assessments conducted under , of the Income Tax Act, 1961, emphasized that such assessments must not be arbitrary and should rely on material evidence discovered during the search.

Patna High Court Upholds Constitutional Validity Of Section 16(4) Of CGST Act, 2017

The Patna High Court upheld the constitutional validity of Section 16(4) of the CGST/BGST Act, 2017 and did not find Section 16(4) to be violative or inconsistent with the fundamental rights guaranteed under the constitution.

Sikkim High Court

Unit Undergoing Relocation, Expansion And Change Of Ownership Not Eligible Under Budgetary Support Scheme: Sikkim High Court

Case Title: Zydus Wellness Products Limited Versus Union of India

The Sikkim High Court has held that if the unit undergoes relocation, expansion, or change of ownership, it will not be eligible under the scheme of budgetary support.

ITAT

Receipts From Provision Of Background Screening And Investigation Services To Clients In India Is Not Royalty/FTS: ITAT

Case Title: HireRight Ltd. Versus ACIT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that receipts from the provision of background screening and investigation services to clients in India are not royalties or fees for technical services (FTS).

Income Tax Act; Mere Uploading Of Notice On Assessee’s E-Portal Is Not Proper Service: ITAT

Case Title: Sant Kabir Mahasabha Versus The CIT (Exemption)

The Chandigarh Bench of the Income Tax Appellate Tribunal (ITAT) has held that mere uploading of notice on the assessee’s e-Portal of the Income Tax Department is not proper service as per the Income Tax Act.

Damage On Account Of Right To Sue Is A Capital Receipt Not Chargeable To Tax: ITAT

Case Title: Virendra Bhavanji Versus PCIT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the damage on account of the right to sue is a capital receipt not chargeable to tax.

Cognizant Technology Liable For Dividend Distribution Tax On Buyback Of Rs 19,000-Crore Shares: ITAT

Case Title: M/s.Cognizant Technology- Solutions India Pvt. Ltd. Versus ACIT

The Chennai Bench of Income Tax Appellate Tribunal (ITAT) has held that Cognizant Technology is liable to pay dividend distribution tax on the buyback of Rs. 19,000 crore shares.

CESTAT

CISF Lacked Clarity About Leviability Of Service Tax On The Security Services; CESTAT Quashes Penalty

Case Title: Commissioner of Central Excise & ST, Surat Versus Central Industrial Security Force

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the penalty on the Central Industrial Security Force (CISF) on the grounds that CISF lacked clarity about the leviability of service tax on the security services.

Fabrication Job With Help Of Labour Can’t Be Manpower Recruitment Or Supply Agency Service: CESTAT

Case Title: Hitech Industries Versus C.S.T.-Service Tax – Ahmedabad

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that carrying out a job of fabrication with the help of labour cannot be classified as manpower recruitment or supply agency service.

Exemption Claim On Service Of Rent-A-Cab Provided In SEZ To Be Supported By Invoices: CESTAT

Case Title: Bittu Travels Versus Commissioner of Central Excise & ST, Rajkot

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has held that exemption claim on service of rent-a-cab provided in Special Economic Zone (SEZ) to be supported by invoices.

Ishant Sharma's Engagement With The Kolkata Knight Riders Should Be Regarded As A Contract Of Employment Rather Than A Taxable Service: CESTAT

Case Title: Ishant Sharma Versus Commissioner of Central Excise and Service Tax

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Ishant Sharma's engagement with the Kolkata Knight Riders should be regarded as a contract of employment rather than a taxable service.

Shore Tank Receipt Quantity Of IOCL, BPCL, HPCL As Per Ex-Bond Bills Of Entry Are Basis For Calculation Of Customs Duty: CESTAT

Case Title: Indian Oil Corporation Limited Versus Commissioner of Customs, Kandla

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the shore tank receipt quantity of Indian Oil Corporation Limited (IOCL), Bharat Petroleum Corporation Limited (BPCL), and Hindustan Petroleum Corporation Limited (HPCL) as shown in ex-bond bills of entry is to be taken for calculation of the customs duty.

Registration Of The Premises Is Not A Precondition For Availment Of Cenvat Credit: CESTAT

Case Title: M/s Bechtel India Private Limited Versus Commissioner of Service Tax, Delhi

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the registration of the premises is not a precondition for availing of cenvat credit.

Mirror And Sari Guard, Part Of Final Product- Motorcycle, CESTAT Allows Cenvat Credit To Hero MotoCorp

Case Title: M/s Hero Motorcorp Ltd. Versus Commissioner of Central Excise, Delhi-III

The Chandigarh Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), while allowing Cenvat Credit to Hero Motocorp, held that it is the statutory obligation of two-wheeler manufacturers to clear motorcycles from the factory with mirror assembly and sari guard.

Activity Of Collection, Cleaning, Segregation And Stacking Of Blasted Raw Magnesite Is Classifiable As ‘Mining Services’: CESTAT

Case Title: M/s. KRSS Manpower Service Versus Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the activity of collection, cleaning, segregation, and stacking of blasted raw magnesite is classifiable under the category ‘Mining Services’.