Indirect Tax Weekly Round-Up: 18 To 24 August 2024

Bombay High CourtNon-Submission Of “Bill Of Export” Can't Be Treated As Non-Discharge Of Export Obligation, If Supply To SEZ Unit Is Proved: Bombay High CourtCase Title: Phoenix Industries Limited Versus UOIThe Bombay High Court has held that if the party is able to show proof of supply to the Special Economic Zone (SEZ) Unit, then non-submission of the “Bill of Export” cannot be...

Direct Tax Weekly Round-Up: 18 To 24 August 2024

Delhi High CourtAmount Paid For Obtaining Mining Rights In E-Auctions Can't Be Construed As Income; Delhi High Court Quashes Reassessment OrderCase Title: Vedanta Limited Versus ACITCitation: 2024 LiveLaw (Del) 917The Delhi High Court has quashed the reassessment order and held that the amount paid for obtaining mining rights in e-auctions cannot be construed as income.Section 80-IA(7)...

Allahabad High Court Weekly Round-Up : August 12 To August 18, 2024

NOMINAL INDEX Vinay Kumar v. Suman 2024 LiveLaw (AB) 500 Suraj Pal Singh v. Union Of India And Another 2024 LiveLaw (AB) 501 Ajeem vs. State of U.P 2024 LiveLaw (AB) 502 Vijay Pratap Singh vs. Union Of India And Another 2024 LiveLaw (AB) 503 Ram Niwas Singh And 5 Others v. State Of U.P. Thru. Addl. Chief Secy. Basic Edu. Lko And 5 Others 2024 LiveLaw (AB)...

Supreme Court Weekly Round-Up (12 August-17 August, 2024)

Live Law has got you covered with all the latest updates of this last week. This digest aims to inform you about the latest judgments, orders, and Public Interest Litigations (PILs) filed in the Supreme Court during the past week and the updates of the Constitution Bench hearing on the taxation matter of mineral-bearing lands, providing a succinct overview.Judgments/...

Kerala High Court Weekly Round-Up: August 12- August 18, 2024

Nominal Index [Citations: 2024 LiveLaw (Ker) 523-535]K P Aliyar v State of Kerala, 2024 LiveLaw (Ker) 523Malayala Manorama Co. Ltd v State of Kerala, 2024 LiveLaw (Ker) 524Shaji M. v State of Kerala, 2024 LiveLaw (Ker) 525K. P. Mohammed Mustafa v Najeeb Kanthapuram and Others, 2024 LiveLaw (Ker) 526Shiyas S v State of Kerala, 2024 LiveLaw (Ker) 527Sayyid Imbichi Koya Thangal @ Bayar Thangal...

Madras High Court Weekly Round-Up: August 12 to August 18, 2024

A weekly round-up of important cases from the Madras High Court Citations: 2024 LiveLaw (Mad) 307 To 2024 LiveLaw (Mad) 317 NOMINAL INDEX The Official Assignee v S Arjunlal Sunderdas (Died) and Others, 2024 LiveLaw (Mad) 307 Kannan Swaminathan v Union of India and Others, 2024 LiveLaw (Mad) 308 T Balaji v The State, 2024 LiveLaw (Mad) 309 D Kumaresh v The Chief Secretary,...

Calcutta High Court Weekly Round-Up: August 12 To August 18, 2024

Nominal IndexVisa International Ltd. v Visa International Service Association & Anr. Citation: 2024 LiveLaw (Cal) 182Joyeeta Saha & Anr. -Vs- The State of West Bengal Citation: 2024 LiveLaw (Cal) 183Md. Abu Raihan v State of West Bengal & Ors. Citation: 2024 LiveLaw (Cal) 184Sashreek Constructors Private Limited vs. Customs, Excise and Service Tax Appellate Tribunal Citation...

Jammu & Kashmir And Ladakh High Court Weekly Roundup August 12 To August 18, 2024

Nominal Index:Showkat Ali Vs UT of J&K 2024 LiveLaw (JKL) 230Makhan Din V/s UT of J&K and another 2024 LiveLaw (JKL) 231ROSHAN LAL TICKOO Vs PREDIMANT KRISHAN TICKOO 2024 LiveLaw (JKL) 232Mst Hamida Banoo Vs UT of J&K 2024 LiveLaw (JKL) 233Ahsan Ahmad Mirza Vs Directorate Of Enforcement 2024 LiveLaw (JKL) 234SYED TAJAMUL BASHIR Vs MOHAMMAD AYOUB KHAN 2024 LiveLaw (JKL) 235PERVAZ...

CESTAT Weekly Round-Up: 11 To 17 August 2024

No Service Tax Payable On Laying Down Water Supply Pipelines For Govt.: CESTATCase Title: M/s Electrosteel Castings Limited Versus Commissioner of Service Tax, KolkataThe Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee is not liable to pay service tax for the activity undertaken by them for laying down the pipelines...

ITAT Weekly Round-Up: 11 To 17 August 2024

ITAT Declines To Stay Cancellation Of Exemption Notification To Legal Initiative For Forest And Environment Trust (LIFE)Case Title: Legal Initiative For Forest And Environment (LIFE Trust) Versus PCITThe Delhi Bench of Income Tax Appellate Tribunal (ITAT) has dismissed the stay application filed by assessee-LIFE Trust against the withdrawal/cancellation of registration for exemption granted...

Direct Tax Weekly Round-Up: 11 To 17 August 2024

Delhi High CourtFailure Of Dept. To Frame Fresh Assessment Should Not Place Assessee In Disadvantageous Position: Delhi High CourtCase Title: Ramesh Chawla Versus ITOThe Delhi High Court has held that the failure or inability of the department to frame a fresh assessment should not place the assessee in a more disadvantageous position than in what he would have been if a fresh assessment...

Indirect Tax Weekly Round-Up: 11 To 17 August 2024

Delhi High CourtSCN Lacks Reason For Proposing GST Registration Cancellation: Delhi High Court Revokes CancellationCase Title: Scope Promoters P. Ltd. Versus Commissioner Of Central Goods And Services Tax Delhi & Anr.The Delhi High Court has revoked the GST registration cancellation on the grounds that the show cause notice lacked the reason for proposing to cancel the petitioner's...