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2022 (3) TMI 857 - UTTARAKHAND HIGH COURT Source of Income of Public Servant or Ostensible Owner - Addl. CIT - Abuse of official position, as public servant - possession of disproportionate assets - It is argued that the prosecution has to prove its case beyond reasonable doubt and once the prosecution succeeds in doing so, the appellants may discharge the onus merely by the standard of preponderance of probabilities - prosecution of public servants with non-public servants - offences punishable under section 13 (2) read with 13(e) of t... ... ...
2021 (1) TMI 874 - ITAT AHMEDABAD Disallowance u/s 40A(2)(b) - diversion of income by the appellant to CCCPL and from CCCPL to CCCPL s directors - HELD THAT:- As the documents placed by the Ld. AR reveals the receipt of professional fees of CCCPL to the doctors for carrying out research work and non-research work to particularly being part of the annual accounts which was somehow missed out by the Hon ble Bench while deciding the issue which is an error apparent on the face of the records and thus further consideration on this i... ... ...
2020 (11) TMI 363 - ITAT MUMBAI Penalty u/s 271(1)(c) - non complying notices issued u/s 142(1) - HELD THAT:- We notice that in the assessment order passed u/s 143(3) r.w.s. 147 of the Act, AO himself acknowledges that notice u/s 142(1) was issued and served on the assessee and in response, assessee has made his submission, through mail, which clearly indicates that assessee has complied the notices issued u/s 142(1) of the Act, therefore the penalty levied u/s 274 r.w.s. 271(1)(b) is not proper and justifiable. Accordingly, t... ... ...
2020 (7) TMI 829 - ITAT MUMBAI Income deemed to accrue or arise in India - addition on account of alleged royalty taxable u/s 9 (l)(vi) of the Income Tax Act, 1961 read with article 12(3) of India Switzerland Double Taxation Avoidance Agreement - HELD THAT:- As decided in assessee s own case 2013-14, [ 2020 (11) TMI 466 - ITAT MUMBAI] we uphold the plea of the assessee and delete the impugned addition. No other issues were pressed before us. In any event, the other points raised in the appeal were in the nature of consequenti... ... ...
2020 (11) TMI 466 - ITAT MUMBAI Income accrued in India - royalty taxable under section 9 (l)(vi) of the Income Tax Act, 1961 read with article 12(3) of India Switzerland Double Taxation Avoidance Agreement - Indo Swiss tax treaty - HELD THAT:- As decided in DUN BRADSTREET ESPANA, IN RE [ 2004 (10) TMI 88 - AUTHORITY FOR ADVANCE RULINGS] Article 12(3) of Indo Swiss DTAA, that we are currently dealing with, is verbatim the same as Article 13(3) of India Spain DTAA that Hon ble Authority of Advance Ruling was dealing with. The c... ... ...
2020 (7) TMI 463 - ITAT MUMBAI TDS u/s 194J - interconnection usages charges (IUC) - HELD THAT:- CIT(A) while allowing the claim of the applicant in deleting the demand raised u/s 194J for A.Y. 2008-09 2009-10 respectively with the conclusion that the roaming charges paid by the appellant to other telecom companies are not covered under fee for technical service and such payments are out of the purview of TDS provision of 194J. We find no infirmity in the order passed by the Learned CIT(A). We, therefore, do not hesitate to c... ... ...
2020 (6) TMI 751 - ITAT MUMBAI Accrual of interest - CIT(A) held that interest of assessee has accrued for F.Y. 2008-09 and not 2007-08 - as per DR assessee had paid to its sister s concern to buy lands on behalf of assessee and made a huge payment of advance - HELD THAT:- From the records we notice that it was submitted before CIT(A) that the funds were arranged by TATA sons and no interest bearing funds were utlilized to advance. In order to facilitate the transfer of lands from Unitec Group to the assessee, it was agreed t... ... ...
2020 (6) TMI 24 - ITAT MUMBAI TDS u/s 194J - Interconnection usages charges (IUC) is in the nature of fees for technical services - HELD THAT:- We find in the identical situation the Tribunal M/S. BHARTI AIRTEL LTD. [ 2019 (3) TMI 217 - ITAT AHMEDABAD ] has been pleased to pass orders in Revenue s appeal holding that the roaming charges paid by the appellant to other telecom companies are not covered under fees for technical services and out of the purview of TDS provision of 194J. Order is being pronounced after ninety (90)... ... ...
2018 (4) TMI 316 - ITAT MUMBAI Default u/s 201/ 201(1A) - assessee in default - non deduction of tds - whether order passed beyond the time limit allowed u/s 201(3) - Held that:- Order passed under section 201(1) and 201(1A) having been passed after expiry of two years from the financial year wherein the TDS statements were filed by the assessee under section 200 of the Act, is barred by limitation, hence, has to be declared as null and void. - Decided in favour of assessee.... ... ...
2017 (11) TMI 352 - CESTAT MUMBAI Levy of tax - sale of food and beverages - documentary evidence - Revenue's challenge is only on the ground that the assessee could not produce the documentary evidence which is required for not taxing the consideration towards the sale of food and beverages as per the Board Circular B1/6/2005-TRU dt. 27.07.2005 - Held that: - the Commissioner (Appeals) had dropped the demand of Rs. 15,41,486/- on account of sale of food and beverages, considering the documents such as VAT Returns, Bar Room Sale... ... ...
SWACHH BHARAT CESS (SBC)FREQUENTLY ASKED QUESTIONS (FAQ) The Swachh Bharat Cess (SBC) was introduced as per Chapter VI of the Finance Act, 2015, effective from November 15, 2015, imposing a 0.5% levy on all taxable services. This cess is in addition to existing service taxes, raising the combined rate to 14.5%. The funds collected are allocated to Swachh Bharat initiatives. SBC is not applicable to exempted or negative list services and requires separate accounting. It cannot be integrated into the Cenvat Credit chain. The cess is calculated similarly to service tax and is applicable to services under reverse charge and abatement provisions.
Service Tax Levy on Restaurant A discussion in a forum addresses the legality of service tax levies on restaurants. A 2013 Kerala High Court ruling deemed such levies unconstitutional, but this was not upheld by the Bombay High Court in a 2014 case. The lack of a Supreme Court ruling on the matter leaves ambiguity. The forum also references a Uttarakhand High Court decision, which suggests that VAT should not be applied to the portion of a bill that incurs service tax, advocating for VAT on 60% of the bill and service tax on 40%. Participants seek clarification on these conflicting judgments and their implications.
2015 (8) TMI 960 - ITAT MUMBAI Transfer pricing adjustment - addition on account of adjustment made in arm’s length price on the value of international transactions - whether the five comparable companies which has been rejected by the TPO on the ground that they are functionally different from the assessee can be included for comparability analysis for benchmarking the ALP of the assessee company? - Held that:- In the case of ITDC Ltd., it is seen that this company is mainly engaged in the business of running of hotel and re... ... ...
2011 (8) TMI 3 - Supreme Court Whether the value of sim card sold attracts service tax or sale tax under the sales tax act - It also cannot be disputed that even if sales tax is wrongly remitted and paid that would not absolve them from the responsibility of payment of service tax, if otherwise there is a liability to pay the same - The charges paid by the subscribers for procuring a SIM Card are generally processing charges for activating the cellular phone and consequently the same would necessarily be included in the value... ... ...
2010 (9) TMI 21 - CESTAT, NEW DELHI Deduction of cost of sales - notification no. 12/2003 - the appellant started availing benefit of such notification from March, 2005 and splitted bills relating to services rendered for use of Mandap Keeper and Catering of food and beverages served in the Mandap. - Held that: - the Appellant cannot claim that they are selling the food and drink, as the price charged for supply of food and drink is loaded with the value of various services and is in fact, the price for catering service, not for s... ... ...
2007 (4) TMI 13 - CESTAT, MUMBAI Valuation(Service tax) – Appellant contended that the taxable service is calculated after OPE deducted from gross service charges – Appellant not provide substantial evidence in support of contention and accordingly extended period has rightly been invoked... ... ...
FINANCE (NO. 2) ACT, 1998 The Finance (No. 2) Act, 1998, outlines various amendments and provisions related to income tax, affecting both corporate and non-corporate taxpayers for the assessment year 1998-99. Key changes include maintaining the previous year's tax rates, specifying tax deduction rates for non-salary incomes, and revising the standard deduction for salaried individuals. The Act also introduces new sections for depreciation on intangible assets, tax incentives for the petroleum sector, and provisions for venture capital funds. Additionally, it addresses redesignation of income-tax authorities, removal of certain tax exemptions, and amendments for educational and medical institutions. The Act also extends tax holidays for specific industries and regions and introduces the Kar Vivad Samadhan Scheme for resolving tax disputes.
1989 (5) TMI 52 - Supreme Court Constitutional validity of legislations of different States, viz., the State of Gujarat, State of Tamil Nadu, the State of Karnataka and the State of West Bengal, imposing a tax on "luxuries" under entry 62 of List II of the Seventh Schedule to the Constitution of India is challenged. Held that:- High Court was not in error in its understanding of the import of the concept of "luxuries" in entry 62 as a subject of tax.The concept of a tax on "luxuries" in entry 62, List 11, cannot be limited mer... ... ...
Recommendations of 50th meeting of GST Council The GST Council's 50th meeting recommended several changes, including a 28% tax on casinos, horse racing, and online gaming. The Council proposed exemptions for cancer drugs and medicines for rare diseases, and reduced GST rates on certain items like snack pellets and imitation zari thread. It advised establishing the GST Appellate Tribunal from August 2023 and recommended measures to streamline GST compliance, such as extending annual return exemptions for small taxpayers and clarifying GST liabilities. The Council also suggested amendments to improve registration processes and address ITC mismatches, aiming to enhance compliance and reduce fraud.
2023 (7) TMI 224 - ITAT DELHI Revision u/s 263 by CIT - VAT liability was not considered for disallowance u/s 43B - HELD THAT:- The powers u/s 263 can be exercised if the order sought to be revised is erroneous inasmuch as prejudicial to the interests of the Revenue. Hence twin conditions are required to be satisfied one being that order should be erroneous and second, such order should be prejudicial to the interests of the Revenue. The basis of exercising the power by the learned Pr. CIT is that the AO failed to verify the... ... ...
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