Non-Service Of Assessment Orders Inconsequential If Assesee Had Knowledge About Them Otherwise : Supreme Court

Case Title: Commercial Tax Officer Versus Neeraja Pipes Pvt. Ltd.

Citation: 2023 LiveLaw (SC) 199

Attachment orders issued by the revenue for tax arrears will not be vitiated merely because the assessment orders were not served on the assessee, if the assessee had otherwise got knowledge about the assessment orders, held by the Supreme Court recently.

KVAT Act | Dealer Claiming Input Tax Credit Must Prove Transaction Beyond Reasonable Doubt : Supreme Court

Case Title: State of Karnataka v. M/s. Ecom Gill Coffee Trading Private Limited

Citation: 2023 LiveLaw (SC) 187

The Supreme Court has held that under Section 70 of the Karnataka Value Added Tax Act, 2003, a dealer claiming Input Tax Credit on purchase ought to prove and establish actual physical movement of goods and genuineness of transaction. It noted that in order to establish the same, the dealer should furnish the name and address of the selling dealer, details of the vehicle which has delivered the goods, payment of freight charges, acknowledgement of taking delivery of goods, tax invoices and payment particulars etc.

Delhi High Court

Fee Earned By APMC For Regulating Poultry Market, Exempt Under S. 10(26AAB) of Income Tax Act: Delhi High Court

Case Title: PC Commissioner of Income Tax vs. M/s Fish Poultry and Egg Marketing Committee

The Delhi High Court has ruled that the income/ fee earned by an Agricultural Produce Marketing Committee (APMC) for regulating the poultry market, would fall within the scope of Section 10(26AAB) of the Income Tax Act, 1961, and thus the same would be exempt from income tax.

Applications For Refund Of ITC Cannot Be Denied On Mere Suspicion: Delhi High Court

Case Title: M/s Balaji EXIM vs Commissioner, CGST and Ors.

Citation: 2023 LiveLaw (Del) 227

The Delhi High Court has held that applications for refund of Input Tax Credit (ITC) cannot be rejected merely on suspicion and without any cogent material.

Bombay High Court

Bombay High Court Quashes Reassessment Proceedings Against Jetair

Case Title: Jetair Pvt Ltd vs. Deputy Commissioner of Income Tax & Ors.

The Bombay High Court has quashed the reassessment proceedings against Jetair Pvt Ltd, a group entity of Jet Airways (India) Ltd, and has set aside the notice issued by the revenue department under Section 148 of Income Tax Act, 1961 against Jetair, seeking to reopen assessment for the relevant assessment year.

Reassessment Notice Issued By The AO Merely On The Basis Of Change Of Opinion: Bombay High Court Quashes Order

Case Title: Lakshdeep Investments & Finance Pvt. Ltd. Versus Assistant Commissioner of Income-tax

The Bombay High Court has quashed the reassessment order on the grounds that the only reason for issuing the notice under Section 148 of the Income Tax Act appeared to be that the Assessing Officer had come to a different opinion on the question of valuation than the one adopted by the petitioner.

Gujarat High Court

Reassessment Notices Issued After Elapse Of Six Years: Gujarat High Court Quashes Assessment

Case Title: Keenara Industries Private Limited Versus Income Tax Officer

The Gujarat High Court has held that the reassessment notices were issued after the lapse of six years and are therefore time-barred.

No Notice Served On Assessee, Assessment Order Passed Without Giving An Opportunity Of Hearing: Gujarat High Court Quashes Order

Case Title: Manishkumar Tulsidas Kaneriya Versus Assistant Commissioner Of Income Tax, Central 1, Rajkot

The Gujarat High Court, while setting aside the assessment orders, held that the assessment under Section 153 read with Section 144 had been done by the assessing officer without giving the petitioner assessee an opportunity to be heard in terms of and within the meaning of Section 144 of the Act.

Orissa High Court

Prior Approval Of The Superior Officer Before Passing Of The Assessment/Reassessment Order Pursuant To A Search Operation Is A Mandatory Requirement: Orissa High Court

Case Title: ACIT, Circle-1(2), Bhubaneswar Versus M/s. Serajuddin & Co. Kolkata

The Orissa High Court has held that the requirement of prior approval of the superior officer before an order of assessment or reassessment is passed pursuant to a search operation is a mandatory requirement of Section 153D of the Income Tax Act.

ITAT

No Disallowance Shall Be Made With Respect To Chargeable Sum Paid To A Foreign Company Without Deduction Of Tax: ITAT

Case Title: Jaiprakash Associates Ltd. v. DCIT International Taxation Circle, Noida

The Delhi Bench of Income Tax Appellate Tribunal has held that no disallowance shall be made to the assessee in regards to the chargeable sum paid by the assessee to a foreign company without deduction of tax.

Late Filing Of Return, Denial Of Section 80P Exemption Not Justified: ITAT

Case Title: Ambaradi Seva Sahkari Mandali Ltd. Versus DCIT

The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has ruled that denying the exemption under Section 80P of the Income Tax Act solely on the basis of the assessee's late filing of a return is not justifiable.

Income Earned From Offshore Supply Of Escalators And Elevators Is Not Taxable In India: ITAT

Case Title: Schindler China Elevator Company Ltd. Versus ACIT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has observed that income earned by the assessee from the offshore supply of escalators and elevators is not taxable in India.

Confusion In Relation To The Service Of Intimation Through Email: ITAT Condones Delay Of 9 Years

Case Title: M.K. Hotels & Resorts Ltd. Versus Assistant Commissioner of Income Tax

The Amritsar Bench of the Income Tax Appellate Tribunal (ITAT) ruled that there was significant ambiguity regarding the service of notice under Section 143(1) to the assessee via email.

Employers Have To Deposit Employees' Contribution Towards EPF/ESI On Time To Avail Income Tax Deduction: ITAT

Case Title: The National Housing Bank Versus CIT(A), NFAC

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that employers have to deposit employees' contributions towards EPF/ESI on time to avail of income tax deductions.

Income Tax Disallowances Made On Ad Hoc Basis Without Specifying A Particular Mistake: ITAT

Case Title: Dynamix India Drill-Con Co. Versus ACIT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has observed that disallowances have been done on an ad hoc basis without specifying a particular mistake.

CESTAT

CESTAT Allows Cenvat Credit On Service Tax Paid By Automotive Dealers

Case Title: ICICI Lombard General Insurance Company Ltd.

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the cenvat credit on service tax paid by automotive dealers.

Builder/Developer/Promoter Not Liable To Pay Service Tax On Construction Of Complex Service Or Works Contract Prior To July 2010: CESTAT

Case Title: M/s. South India Shelters Private Limited Versus The Commissioner of Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no liability for paying tax under ‘construction of complex service’ or ‘works contract’ would lie on the builder, developer, or promoter during the period prior to July 2010.

Imported Coal Does Not Attract Customs Education Cess And Higher Education Cess: CESTAT

Case Title: M/s. Chemplast Sanmar Ltd. Versus The Commissioner of Customs

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imported coal would not attract the Customs Education Cess and the Higher Education Cess.

Service ​​Provider Deploying Employees In Manufacturing Premises For Specified Job Works Can’t Be Held As Manpower Supply Services: CESTAT

Case Title: M/s Donypolo Udyog Ltd Versus Commissioner, Central Excise & Service Tax, Indore

The Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that where the service provider has deployed his employees in the assessee's manufacturing premises for specific job works, it cannot be considered manpower supply services.

Excise Duty Not Payable On Scrap Sent To The Job Workers For Manufacture Of Angles And Channels: CESTAT

Case Title: M/s.Tansi Pump Unit Versus The Commissioner of GST & Central Excise

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the scrap that has been sent to the job workers for the manufacture of intermediate products such as angles and channels.

Service Tax Not Payable On The Service Charges For Prepayment Of Loan Amount By The Customer: CESTAT

Case Title: Rajasthan Financial Corporation Versus Additional Commissioner

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that service charges for pre-payment or foreclosure of loan amounts by the customer cannot be treated as taxable services and are not chargeable to service tax.

AAR

GST Under Reverse Charge Mechanism Is Applicable On Services Of Renting Residential Premises as Guest House: AAR

Applicant’s Name: Indian Metals and Ferro Alloys Limited

The Odisha Authority of Advance Ruling has held that GST under the reverse charge mechanism is applicable to services by way of taking residential premises on rent for use as its guest house.