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January 7, 2021 Case Laws Indian Laws SC

Supreme Court clarifies: Manufacturing contracts aren't works contracts u/s 2(k); High Court overstepped in arbitration case.
January 6, 2021 Case Laws GST HC

Court Overturns GST on By-Products from Paddy Milling: Broken Rice, Bran, Husk Not Considered Taxable Compensation.
January 6, 2021 Case Laws Income Tax HC

Reopening Assessments: Section 147 Validates New Proceedings; Original Orders Become Void. Reliance on Prior Findings Inappropriate.
January 6, 2021 Case Laws Income Tax HC

Court Affirms Right to Appeal, Warns Against Misuse of Non-Electronic Filing Excuse; Cites CBDT Circular as One-Time Measure.
January 6, 2021 Case Laws Income Tax AT

Taxpayer's plea for loss set off from 2014-15 upheld; Assessing Officer can't deny for 2016-17, 2017-18.
January 6, 2021 Case Laws Income Tax AT

CENVAT Credit Inclusion in Stock Valuation Deemed Revenue-Neutral; Resultant Profit Additions Deleted Over Time.
January 6, 2021 Case Laws Income Tax AT

Assessing Officer's Order Invalid for Not Following DRP Directions on ALP Adjustment u/s 144C(13) of Income Tax Act.
January 6, 2021 Case Laws Income Tax AT

Cash Basis Accounting Allows Deduction for Undeposited TDS as Paid on Behalf of Income Recipient.
January 6, 2021 Case Laws Customs AT

EOU's Duty Repayment Lapse Resolved with Interest Payment; Confiscation and Penalty Not Imposed.
January 6, 2021 Case Laws Service Tax AT

Dispute Over Service Tax on Unexecuted Clearing and Forwarding Agreement; No Payment Evidence Found in Show Cause Notices.
January 6, 2021 Case Laws Central Excise AT

CENVAT Credit: Classification of Services Secondary to Appellants' Right to Avail Credit Under Comprehensive Input Service Definition.
January 6, 2021 Case Laws VAT and Sales Tax HC

Assessing Authority Can Address Unassessed Turnover Directly u/s 29(1) of 2008 Act Without Completing Initial Assessment.
January 5, 2021 Case Laws GST HC

Officers Can Conduct Parallel Inquiries Under U.P.G.S.T. and C.G.S.T. Acts; Section 6(2)(b) Prohibition Not Applicable Here.
January 5, 2021 Case Laws Income Tax AT

NGC India Distribution Rights Not Classified as Royalty under Article 12 of India-USA DTAA. No Fees for Included Services.
January 5, 2021 Case Laws Income Tax AT

LIBOR Plus 200 Basis Points Set as Rate for Overdue Receivables in Transfer Pricing Case; Credit Periods Considered.
January 5, 2021 Case Laws Income Tax AT

Reassessment Scope Unjustifiably Expanded, Contravening Section 147 Procedures Despite Valid Section 148 Notice in Tax Case.
January 5, 2021 Case Laws Income Tax AT

Assessee to Present Evidence in Sale Agreement Dispute u/s 37(1) and 2(14) of Income Tax Act.
January 5, 2021 Case Laws Customs HC

Court Rules Stamp Duty on Bills of Entry Unlawful; Orders Refund to Importers Under Article 24.
January 5, 2021 Case Laws Customs AT

Skimmed Milk Powder Complies with FSSAI and BIS Standards; No Absolute Confiscation or Penalty under Customs Act.
January 5, 2021 Case Laws Insolvency and Bankruptcy Tri

Insolvency Resolution Process Termination Dismissed: Application Not Filed by Operational Creditor as per Regulation 30A Requirement.
January 5, 2021 Case Laws Insolvency and Bankruptcy Tri

Unregistered Documents Invalid for Claims in Insolvency; Must Register Before Claim Date as per Registration Act.
January 5, 2021 Case Laws Service Tax HC

Court Rules Rejection of Petitioner's SVLDRS Declaration Inappropriate; Sections 123(e) & 121(c) Not Applicable.
January 5, 2021 Case Laws Service Tax AT

Rent-a-Cab Lease Agreements Classified as "Deemed Sale," Exempt from Additional Taxation Under Finance Act, 1994.
January 4, 2021 Case Laws Customs HC

Court Grants Duty Exemption for Hi-Tech Plantation Appliances Without Proof of End Use; Tribunal's Decision Overturned.
January 4, 2021 Case Laws GST HC

High Court Rules Writ Petition Challenging Property Attachment u/s 83 of GST Act Not Maintainable.
January 4, 2021 Case Laws GST HC

Bail Granted in Early Stages of Case Involving Alleged Use of Bogus Input Tax Credit (ITC.
January 4, 2021 Case Laws GST HC

Court Rules Confiscation Invalid Under GST Act Sec. 130(4) for Lack of Hearing Opportunity for Conveyance Owner.
January 4, 2021 Case Laws Income Tax HC

Taxpayer's Refund Claim for Excess Advance Tax Rejected; High Court Upholds Decision u/s 119(2)(b) for AY 2021-22.
January 4, 2021 Case Laws Income Tax AT

Reassessment Order u/ss 147/143(3) Invalid: Taxpayer Not Given Required Four-Week Response Period.
January 4, 2021 Case Laws Income Tax AT

Court Rules: Section 153A & 68 Assessments Need Specific Inquiries, Not Just General Findings, to Prove Bogus Loans.
January 4, 2021 Case Laws Income Tax AT

Share Valuation Method Contested: Net Asset Value Method Deemed Inappropriate u/s 56(2)(viib), Rule 11UA Amendments Considered.
January 4, 2021 Case Laws Income Tax AT

Foreign Exchange Loss on ECB Loan Deemed Revenue in Nature, Deductible u/s 37(1) of Income Tax Act.
January 4, 2021 Case Laws Income Tax AT

Taxpayer Allowed 50% Salary Expenses by CIT(A) for Employee Payments Despite No Business Operations. No Evidence Challenging Decision.
January 4, 2021 Case Laws Income Tax AT

TNMM in Transfer Pricing Covers Notional Interest Costs, Removes Upward Adjustments on Delayed Export Receivables from Associated Enterprises.
January 4, 2021 Case Laws Income Tax AT

Unexplained Investment Case: Land Agreement Not Enforceable Without Tenure Change, Sufficient Evidence Counters Assessing Officer's Assumptions.
January 4, 2021 Case Laws Income Tax AT

Assessing Officer Must Use Verified Info for Section 147 Proceedings on Unexplained Investments u/s 69B.
January 4, 2021 Case Laws Income Tax AT

Tribunal Confirms Cancellation Order u/s 254 Due to Suppression of Key Facts About Share Acquisition.
January 4, 2021 Case Laws Income Tax AT

Income from IDC Charges in India Not Taxable Under India-Singapore DTAA; Not Considered Royalty or FTS.
January 4, 2021 Case Laws Income Tax AT

Understanding Capital Gains: Section 50's Role in Depreciable Building Sales and Impact on Exemptions Like Section 54E.
January 4, 2021 Case Laws Service Tax HC

Dispute Over Payment Delay in Sabka Vishwas Scheme Deemed Arbitrary; Insurance Adjustment Controversy Arises.
January 4, 2021 Case Laws Indian Laws HC

Proprietorship Firms: Only Proprietor Liable for Cheque Dishonor u/s 141; Firm Name Not Required in Lawsuit.
January 4, 2021 Case Laws VAT and Sales Tax HC

Assessment Orders Invalidated: Violation of Natural Justice During Section 27 Proceedings of Tamil Nadu VAT Act 2006. Case Remanded.
January 2, 2021 Act Rules GST

Rule 59 CGST: File Outward Supplies Electronically, Stay Updated on Amendments to Avoid Penalties.
January 2, 2021 Case Laws Income Tax AT

No Legal Basis for Adding Short Dividend Distribution Tax Payments to Taxpayer Income Under Current Tax Laws.
January 2, 2021 Case Laws GST HC

Court Remands Case for Reconsideration After Petitioner Claims Lack of Opportunity to Object to Assessment Order.
January 2, 2021 Case Laws Income Tax AT

Proper Service of Notice Required for Reopening Tax Assessment Under ITA Section 148 and CPC Orders V & III.
January 2, 2021 Case Laws Income Tax AT

Disallowance u/s 14A, Rule 8D(2)(iii) should consider only investments generating exempt income that year.
January 2, 2021 Case Laws Income Tax AT

Income Tax Act Section 56(2)(vii) ruling: Pre-amended provisions apply to 2013-14 property valuation discrepancies, ignoring later registration dates.
January 2, 2021 Case Laws Income Tax AT

Tax Deduction Denied for Late Audit Report Filing u/s 80IB; Compliance with Section 143(1A) Upheld.
January 2, 2021 Case Laws Income Tax AT

Assessing Officer Limited in Probing Matters Disclosed in Taxpayer's Books; Proper Proceedings Required Under Chapter XIV B.

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