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. Services Pvt. Ltd.

Citation: 2023 LiveLaw (Del) 1301

The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with the information technology-enabled services (ITeS), which fall under the category of BPO services provider.

No Upward Adjustment Required To Be Carried Out For Amount Received By Sony India From Its AE: Delhi High Court

Case Title: PCIT Versus M/s Sony India Pvt. Ltd

Citation: 2023 LiveLaw (Del) 1304

The Delhi High Court has held that no upward adjustment concerning advertising, marketing, and promotion expenses (AMP) ought to have been made as the comparables chosen by the Transfer Pricing Officer (TPO) had a net margin lower than that registered by the assessee, Sony India.

S. 69A Of Income Tax Act Can Only Be Invoked Where Books Of Account Are Maintained: Delhi High Court

Case Title: CIT Versus Hersh Washesher Chadha

Citation: 2023 LiveLaw (Del) 1305

The Delhi High Court has held that Section 69A of the Income Tax Act can only be invoked where books of account are maintained.

Decision To Cancel GST Registration With Retrospective Effect Must Be Based On Some Objective Criteria: Delhi High Court

Case Title: Pratima Tyagi Versus Commissioner Of GST

Citation: 2023 LiveLaw (Del) 1310

The Delhi High Court has held that the decision to cancel the GST registration with retrospective effect must be based on some objective criteria.

Power To Extend Time For Submitting Audit Reports U/S 142(2c) Belongs Exclusively To AO And Can't Be Exercised By CIT: Delhi High Court

Case Title: PCIT Versus B.L. Kashyap And Sons Ltd.

Citation: 2023 LiveLaw (Del) 1326

The Delhi High Court has held that the power to extend the time for submitting audit reports under Section 142(2c) belongs exclusively to the AO and cannot be exercised by CIT.

Limitation Period To Pass Fresh Assessment Order Expired: Delhi High Court Accepts Returned Income For 12 Years

Case Title: Indian Renewable Energy Development Agency Ltd Versus PCIT

Citation: 2023 LiveLaw (Del) 1327

The Delhi High Court has accepted the returned income for 12 years as the limitation period to pass a fresh assessment order has expired.

Case Title: Resorts Consortium India Limited Versus ITAT

Citation: 2023 LiveLaw (Del) 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 (ITAT).

Case Title: Saraswati Petrochem Pvt. Ltd. Versus Income Tax Officer

The Delhi High Court has held that AO did not have the tangible material on record that could have persuaded him to form the belief that income, otherwise chargeable to tax, had escaped assessment.

Case Title: Shri Chintan Bindra Versus DCIT

The Delhi High Court has held that the employer of the petitioner or assessee, having failed to perform his duty to deposit the deducted tax with the department, cannot be penalized. It would always be open for revenue to proceed against the employer of the petitioner for recovery of the deducted tax.

No Incriminating Material Was Found During Search: Delhi High Court Quashes S. 153A Proceedings

Case Title: PCIT Versus Oxygen Business Park Pvt. Ltd.

The Delhi High Court has held that the assessment for the assessment year 2011–12 was finalized on January 20, 2012, and no notice under Section 143(2) of the Income Tax Act was issued. As such, no assessment was pending on the date of the search action, i.e., October 29, 2013.

SCN Lacked Time Or Date For Personal Hearing: Delhi High Court Directs Restoration Of GST Registration

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.

ITC Reversal During Late Night Search Involuntarily: Delhi High Court Directs Dept. To Reverse ITC In Assessee's ECL

Case Title: Santosh Kumar Gupta Prop. Mahan Polymers Versus Commissioner, Delhi Goods And Services Tax Act & Ors.

The Delhi High Court has directed the department to reverse the input tax credit (ITC) amounting to Rs. 22,14,226 in the petitioner's electronic credit ledger (ECL).

Assessee Coerced To Deposit GST During Search: Delhi High Court Orders Refund

Case Title: Neeraj Paper Marketing Ltd. Versus Special Commissioner, Department Of Trade And Taxes, Gnctd & Ors.

The Delhi High Court has directed the department to refund the amount deposited by the petitioner by making a payment of Rs. 23,70,000 in cash along with interest at a rate of 6% per annum.

Delhi High Court Allows Exemptions Claim Of Amazon On Echo Show 5, Echo Dot 4th Generation Under Customs Notification

Case Title: AMAZON WHOLESALE INDIA PRIVATE LIMITED Versus CUSTOMS AUTHORITY OF ADVANCE RULING, NEW DELHI & ANR.

The Delhi High Court has held that Echo Show 5, Echo Dot 4th Generation, and Echo Dot 4th Generation with Clock are eligible to claim exemptions in accordance with SI. No. 20 of the Notification dated June 30, 2017.

GST Officers Should Not Pressurise Taxpayers To Pay Tax Not Following Procedure: Delhi High Court

Case Title: Lovelesh Singhal Prop Shivani Overseas Versus Commissioner, Delhi Goods And Services Tax & Ors.

The Delhi High Court has held that it is impermissible for the officers to pressurize the taxpayers to pay tax without following the requisite procedure, notwithstanding that it may be apparent that such tax is due and payable.

Delhi High Court Quashes Final Assessment Order Passed By AO Without Waiting For DRP's Directions Mandated U/s 144C

Case Title: Pepsico India Holdings Private Limited Versus Assessment Unit Income Tax Department National Faceless Assessment Centre

The Delhi High Court has set aside the final assessment order and the consequent notices and computations that were passed without waiting for the directions issued by the Dispute Resolution Panel (DRP) as per the mandate of Section 144C of the Income Tax Act.

Delhi High Court Directs GST Dept. To Pay GST ITC To IOCL

Case Title: IOCL Versus Commissioner Of Central Goods And Services Tax & Ors.

The Delhi High Court has allowed the refund of accumulated Input Tax Credit (ITC) due to the inverted duty structure to Indian Oil Corporation Limited (IOCL).

Roving Inquiry As Per Order Of Special Judge (PC Act) By GST Dept. Delhi High Court Quashes Order

Case Title: Bhagat Ram Om Prakash Agro Private Limited Versus The Commissioner Central Tax Gst Delhi- East

The Delhi High Court has quashed the special judge's directions for conducting a roving inquiry by the GST department in the absence of any statutory provisions.

VAT Applicable On Sale Of Repossessed Vehicles: Delhi High Court

Case Title: Indusind Bank Limited Versus Department Of Trade & Taxes, Government Of NCT Of Delhi

The Delhi High Court has held that the sale of repossessed vehicles is subject to the charge of value-added tax (VAT).

Delhi High Court Quashes Income Tax Notice Issued Prior To Date Of Approval Of Resolution Plan

Case Title: TUF Metallurgical Pvt. Ltd. Versus UOI

The Delhi High Court has quashed the income tax notices and orders issued prior to the date of approval of the resolution plan.

Citation: 2023 LiveLaw (Del) 1351

Case Title: M/S Sethi Sons (India) Versus Assistant Commissioner And Ors.

Citation: 2023 LiveLaw (Del) 1352

Case Title: Triveni Enterprises Limited Versus ITO

Citation: 2023 LiveLaw (Del) 1355

Case Title: M/S Aaira Batteries Versus Principal Commissioner Of Department Of Trade Taxes, Government Of NCT Of Delhi

Bombay High Court

Bombay High Court Orders Dept. To Refund Tax Deposited By HSBC Under Protest

Case Title: The Hongkong and Shanghai Banking Corporation Versus UOI

The Bombay High Court has ordered the department to refund the tax deposited by HSBC under protest.

Tea Stored In Warehouse Is An Agricultural Produce, Not Exigible To Service Tax: Bombay High Court

Case Title: Nutan Warehousing Company Pvt. Ltd. Versus The Commissioner

The Bombay High Court has issued a writ of certiorari against the Appellate Authority of Advance Ruling (AAAR) and held that “tea” stored in warehouses is agricultural produce and is not eligible for service tax.

Bombay High Court Directs Dept. To Permit Amend In GSTR-1, Either Online Or Manual

Case Title: Star Engineers (I) Pvt. Ltd. Versus Union of India

The Bombay High Court has directed the department to permit the petitioner or assessee to amend or rectify Form GSTR-1 for the period July 2021, November 2021, and January 2022, either online or manually.

Agreement To Provide Manpower For Maintenance Is Contract Of Service And Not A Sale Under MVAT Act: Bombay High Court

Case Title: Atos India Private Limited Versus The State of Maharashtra

The Bombay High Court has held that an agreement to provide manpower to perform maintenance is a contract of service and not a sale contract under the MVAT Act.

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes

Case Title: Isha Exim carrying on business Versus UOI

The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling (AAR).

Action Of Customs Assistant Commissioner In Selling Gold Jewellery Belonging To Assessee Is Illegal: Bombay High Court

Case Title: Leyla Mohmoodi Versus The Additional Commissioner of Customs

The Bombay High Court has held that the action on the part of the Assistant Commissioner of Customs in disposing of or selling the gold jewellery belonging to the petitioners or assessee subject matter of the proceedings was illegal and unconstitutional.

Allahabad High Court

Case Title: The Commissioner Of Income Tax (Tds) And Another v. Lalitpur Power Generation Co. Ltd.

The Allahabad High Court has held that an otherwise indivisible contract cannot be dissected by the authorities under the Income Tax Act, in absence of any legal provision allowing such dissection.

Case Title: Hindustan Paper Machinery Industries v. Commissioner Cgst And 2 Others

The Allahabad High Court has held that tax cases where the facts are undisputed and there are issues of jurisdiction and violation principles of natural justice involved may not be relegated to the Authorities.

Case Title: Umesh Garg v. Union Of India and Another

While dealing with a rejection order under the Direct Tax Vivaad Se Vishwas Act, 2020, the Allahabad High Court has held that a litigant does not have a fundamental or inherent right to claim settlement of dispute outside court. The right being created by statute must be availed in accordance with it.

Investments Made Through Banking Channels Can't Be Disbelieved, Onus On Revenue To Prove Otherwise: Allahabad High Court

Case Title: Principal Commissioner Of Income Tax v. M/S Pnc Infratech Ltd.

The Allahabad High Court held that investments made through banking channels and show in regular returns cannot be disbelieved unless proven otherwise by the department.

Madras High Court

Case Title: S.Uttam Chand Versus ACIT

The Madras High Court has quashed the reassessment proceedings as the petitioner had disclosed the information with regard to the sale of agricultural land, and all the particulars with regard to the sale of agricultural land were disclosed before the Assessing Officer in full extent.

Madras High Court Quashes Assessment Order Passed Without Considering Assessee's Request Of Personal Hearing Through Video Conference

Case Title: C.Chellamuthu Versus The Principal Commissioner

The Madras High Court has quashed the assessment order passed without considering the assessee's request for a personal hearing through video conference.

Madras High Court Quashes Assessment Order Passed Without Considering Assessee's Request Of Personal Hearing Through Video Conference

The Madras High Court has quashed the assessment order passed without considering the assessee's request for a personal hearing through video conference.

Citation: 2023 LiveLaw (Mad) 409

Case Title: M/s.Cognizant Technology Versus Assistant Commissioner of Income Tax

Citation: 2023 LiveLaw (Mad) 413

Case Title: M/s.Tamil Nadu State Marketing Corporation Ltd. Versus DCIT

Case Title: Nilam Mantri Versus ITO

The Punjab and Haryana High Court has imposed a cost of Rs. 10K on the income tax department and quashed the order under Section 148A(d) of the Income Tax Act and the notice under Section 148 of the Income Tax Act.

Case Title: Principal Commissioner of Income Versus Paradeep Phosphates Limited

The Orissa High Court has held that the expenditure towards the contribution for the running of the school is a business expenditure.

Patna High Court

Patna High Court Grants Relief to Cooperative Society, Rules Solid Waste Management Activity Exempt from BGST

Case Title: Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Limited vs State of Bihar & Ors.

LL Citation: 2023 LiveLaw (Pat) 143

In a recent legal development, the Patna High Court has ruled in favor of a Cooperative Society registered under the Bihar Goods and Services Tax Act, 2017 (BGST Act), stating that the Solid Waste Management Activity undertaken by the petitioner is exempt from BGST. The court quashed assessment orders and demand notices against the Cooperative Society, emphasizing that there is no supply of goods involved in the solid waste management disposal work awarded to the petitioner.

Patna High Court Allows Appeal Beyond Stipulated Time based on CBIC Notification

Case Title: M/s Prince Sanitation Gandhi Path vs. The State of Bihar and Ors

LL Citation: 2023 LiveLaw (Pat) 145

In a recent ruling, the Patna High Court has provided relief to individuals facing delayed appeals under Sections 73 and 74 of the BGST Act.

LL Citation: 2023 LiveLaw (Pat) 148

Case Title: M/s Trimurti Private Limited vs The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 151

Case Title: M/s ACC Limited vs. The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 150

Case Title: M/s Ceat Ltd. vs The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 149

Case Title: M/s Friends Mobile vs The State of Bihar & Ors

LL Citation: 2023 LiveLaw (Pat) 152

Case Title: M/s Micro Zone vs The Union of India and Ors

Chhattisgarh High Court

Chhattisgarh High Court Upholds Constitutional Validity Of S. 16(4) Of CGST Act

Case Title: M/s Jain Brothers Versus UOI

The Chhattisgarh High Court upheld the constitutional validity of Section 16(4) of the CGST Act, which specifies the time frame in which a registered taxpayer is required to claim input tax credit.

Jharkhand High Court

No Illegality In Initiation Of Reassessment Proceedings After 10 Years Post-Search Under New Regime: Jharkhand High Court

Case Title: Devika Construction and Developers Private Limited Versus Principal Chief Commissioner of Income Tax

The Jharkhand High Court had held that A.O. was justified in reopening the assessment for A.Y. 13–14 for 10 years as they had rightly taken previous sanction from the competent authority.

Calcutta High Court

'Input Tax Credit' Becomes Vested Right Only If The Conditions Are Fulfilled: Calcutta High Court

Case Title: BBA Infrastructure Limited Versus Senior Joint Commissioner Of State Tax And Others

The Calcutta High Court has held that the input tax credit (ITC) under Section 16(1) of the GST Act becomes a vested right only if the conditions to take it are fulfilled.

Kerala High Court

GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court

Citation: 2023 LiveLaw (Ker) 738

Case Title: Badha Ram Versus Intelligence Officer

The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment.

ITAT

Case Title: ITO Versus M/s Yendagandhi Large Sized Co-operative Society Ltd.

The Visakhapatnam Income Tax Appellate Tribunal (ITAT) has held that there is a deduction under Section 80P of the Income Tax Act on interest income arising from deposits or investments made with cooperative banks.

Case Title: General Lifescience Distributors Versus CIT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has imposed a cost of Rs. 51,000 for the 33-day delay in filing the appeal.

Case Title: DSD Noell GMBH Versus Dy./Asst. CIT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that addition on consideration received by the German entity for offshore supplies.

Case Title: ICICI Bank Ltd Versus The Deputy Commissioner of Income-tax, Circle-3(1)

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has observed that club membership fees for employees are to be treated as business expenditures of a company under Section 37 of the Income Tax Act.

Case Title: CPI India Ltd. Versus ACIT

Case Title: Isys Softech Pvt. Ltd. Versus ITO

The Jaipur Bench of Income Tax Appellate Tribunal (ITAT) has deleted the penalty levied for default in not deducting TDS on foreign remittances.

Case Title: DCIT Versus M/s Solitaire Realinfra Private Limited

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that addition for a deemed dividend made under Section 2(22)(e) of the Income Act can be done in the hands of the shareholder only.

Case Title: Ms. Sarita Gupta Versus PCIT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that deduction under Section 54 of the Income Tax Act cannot be disallowed merely for not depositing long-term capital gain (LTCG) that was not deposited in the capital gain account scheme.

Without Pointing Out Any Specific Defect In Audited Books Of Accounts AO Can't And Should Not Make Any Estimated Addition: ITAT

Case Title: Priyamda Media & Infotainment Private Limited Versus DCIT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that without pointing out any specific defect in the audited books of accounts, the AO cannot and should not make any estimated addition.

ITAT Deletes Addition On Availing Accommodation Entries In Shape Of LTCG As It Was Not Recorded In Books Of Accounts

Case Title: Himanshu Botadara Versus ITO

The Indore Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition of availing accommodation entries in the shape of Long Term Capital Gain (LTCG) as it was not recorded in the books of accounts.

Case Title: ITO Versus M/s.Sahana Jewellery- Exports Pvt. Ltd.

CESTAT

Case Title: MTR Foods Pvt. Ltd. Versus C.C.E, Bangalore - I

The Bangalore Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that “badam milk drink-ready to drink” is classifiable under CTH 2202 9030.

Case Title: Andhra Pradesh Technology Services Ltd Versus Commissioner of Central Tax Hyderabad - II

The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that income such as the sale of tender forms, xeroxing and printing, and digital software and certificates are not covered under business auxiliary services.

Case Title: M/s. SNQS International Socks Private Limited Versus Commissioner of G.S.T. and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the services of procuring export orders from foreign buyers for manufacturers who supplied garments are not 'intermediary' services.

Case Title: M/s. MRF Limited Versus Commissioner of GST and Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, MRF is entitled to a re-credit of cenvat credit if capital goods are put to use in the manufacture of final products.

Case Title: Holyland Marketing Pvt Ltd Versus Commissioner Of Customs (Import) Icd, Tughlakabad, New Delhi

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that canned pineapple slices' are classifiable under Customs Tariff Heading No. 0804.

Case Title: M/s. L.G. Electronics India Private Limited Versus Principal Commissioner of Customs

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, L.G. Electronics, is not entitled to claim the concessional rate of basic customs duty on the import of G-Watch.

CESTAT Affirms Seizure Of Unaccounted Gutka Stored In Godowns Without Any Documentation And Declaration

Case Title: M/s. Shreeraj Panmasala Pvt. Ltd. Versus Commissioner of Central Goods & Service Tax and Central Excise

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has affirmed the seizure of unaccounted gutka and stock of raw material stored in these godowns without any documentation or declaration.

Payment Under IPL Playing Contract, CESTAT Quashes Service Tax Demand Against Cricketer R. Ashwin

Case Title: R. Ashwin Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against cricketer R. Ashwin.

Fire Incidence Beyond Control Of ONGC Petro, CESTAT Allows Customs Duty Remission

Case Title: ONGC Petro Additions Limited Versus C.C.-Ahmedabad

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty remission on the goods that were destroyed as a result of the fire incident beyond the control of the assessee, ONGC Petro.

Hero Cycle Not Required To Pay Automobile Cess On E-Bike As It Was Already Paid At The Time Of Import: CESTAT

Case Title: M/s Hero Cycle Ltd. Versus Commissioner of CGST, Ludhiana

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hero Cycle is not required to pay automobile cess on an e-bike as it was already paid at the time of import.

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

Case Title: M/s JCBL Limited, Unit-II Versus The Commissioner of Central Excise And Service Tax, Chandigarh-II

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.

Service Tax Not Payable When Public Funded Research Institutions Like IIT Receive Grants From Govt: CESTAT

Case Title: M/s. Indian Institute of Technology Versus Commissioner of GST and Central Excise

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable when publicly funded research institutions like IIT receive grants or aid from the government for conducting research or project work.

AAAR

Incentives Received Under “Atma Nirbhar Gujarat Sahay Yojna” Can't Be Considered As Subsidy, GST Applicable: Gujarat AAAR

GUJ/GAAAR/APPEAL/2023/07

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that incentives received under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government could not be considered subsidies, and GST is applicable.

AAR

12% GST Applicable On Renting Residential Dwelling Units On Monthly Rental Basis: Karnataka AAR

Advance Ruling No. KAR ADRG 34/2023

The Karnataka Authority of Advance Ruling has held that 12% GST is applicable to renting residential dwelling units on a monthly rental basis.