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Bombay High Court Overturns Unfair CGST Penalty on Salaried Employee
Bombay High Court vindicates employee in CGST penalty case, spotlighting the need for precise tax law enforcement.
Apr 3, 20243 min read
ITAT Rules Management Services Not Taxable as 'Royalty' under India-Netherlands DTAA
Management services aren't taxable as 'royalty': India-Netherlands DTAA-ITAT. Discover why a significant ruling overturned a tax assessment.
Apr 2, 20242 min read
Madras High Court Overrides S. 80 of the CGST/TNGST Act: Allows Payment of Self-assessed GST Liability in Instalments
Introduction In a pivotal decision by the Madras High Court ( ‘MHC’ ) in Angel Label Division & Angel Zippel (HUF) v. Assistant...
Apr 1, 20242 min read
Balancing the Scales: How Anticipatory Bail Shapes Economic Justice in GST Fraud Cases
Anshul Goyal v. State of UP:AHC denies anticipatory bail in a major GST fraud case, emphasizing the legal gravity & public interest at stake
Mar 13, 20243 min read
Ensuring Procedural Fairness: The Delhi High Court Upholds ITAT Decision in Forum Sales Pvt. Ltd. Case
The Delhi High Court highlights the need for just procedures in tax assessments, ensuring fairness and transparency.
Mar 4, 20243 min read
ITAT Kolkata Affirms IBC's Overriding Effect on Income Tax Proceedings
ITAT rules IBC's moratorium halts all tax proceedings during corporate insolvency processes.
Feb 29, 20243 min read
No TDS on Minimum Guarantee Expenses: ITAT Draws Fine Line between Rent & Compensation
Introduction The recent ruling by the Delhi Bench of the Income Tax Appellate Tribunal ( ‘ITAT’ ) in the case of M/s Oravel Stays Pvt....
Feb 29, 20243 min read
[ITAT] Deemed Dividend Under S. 2(22)(e) of the Income-Tax Act Is Taxable in the Hands of the Beneficial Shareholder
ITAT rules: Loans between entities with common shareholders are not 'deemed dividends' under Income-Tax Act s. 2(22)(e).
Feb 29, 20244 min read
Karnataka HC: Venture Capital Trusts Not Juridical Persons Under Service Tax Law
Karnataka HC rules that Venture Capital Trusts are not "persons" under the Finance Act, 1994, exempting them from service tax liability.
Feb 23, 20243 min read
No Mens Rea, No Prosecution: Bombay High Court Quashes Tax Evasion Proceedings
Introduction The Hon’ble Bombay High Court ( ‘Bombay HC’ ) has recently in its judgment in Unique Trading Company v. Income Tax Officer...
Feb 23, 20243 min read
India-France DTAA: ITAT Clarifies Taxation of PE-Related Interest Income
Introduction In the realm of international taxation, disputes often arise concerning the interpretation and application of double...
Feb 15, 20243 min read
A Case of Bona Fide Mistake: Bombay High Court Quashes Order & Directs Correction of Inadvertent GST Entry Mistake
Introduction The Bombay High Court ( ‘BHC’ ), in a recent ruling in the case of Unique Speciality Chemicals v. Deputy Commissioner of...
Feb 14, 20243 min read
Delhi High Court's Ruling on Legal Database Subscriptions: Implications for Copyright and Tax Liability
Delhi HC clarifies: Legal database subscriptions aren't taxable as 'royalty' under DTAA, absent a PE in India.
Feb 12, 20244 min read
Clarifying Tax Assessments: Bombay HC’s Analysis of Marriage Expenses & Income Disclosure
Bombay HC mandates a fair hearing on marriage expenses and income disclosure, emphasizing the importance of due process in tax assessments.
Feb 12, 20243 min read
Madras HC: No Interest Liability for Timely Tax Deposits in Electronic Cash Ledger
Introduction The Hon’ble Madras High Court ( ‘HC’ ) in the case of Eicher Motors Ltd. v. Superintendent of GST and Central Excise, Range...
Feb 10, 20244 min read
Madras High Court Authorizes AO to Reopen Assessment Contrary to Assessee’s Undertaking
HC allows AO to reassess based on ITAT's findings, spotlighting stringent standards for reassessment.
Feb 10, 20243 min read
Pursuit of Procedural Precision: ITAT Confirms CIT’s Revisional Jurisdiction in TPO Referral Case
Introduction Navigating through the complex maze of legal procedures, income tax appeals represent a critical intersection where the...
Feb 8, 20243 min read
No Penalty for Technical Error Without Intent to Evade Tax: Allahabad High Court Quashes SGST Orders
Introduction In the matter of M/s Ashoka P.U. Foam (India) Pvt. Ltd. v. State of U.P. and Ors [i] , the Petitioner filed a writ petition...
Feb 3, 20243 min read
A Transfer Without Consideration: ITAT’s Landmark Verdict on Capital Loss
Introduction In the case of M/s Tata Sons Limited v. Commissioner of Income Tax-2 [i] , the Income Tax Appellate Tribunal, Mumbai (...
Feb 3, 20243 min read
Imposition of a Penalty on Grounds Not Mentioned in the Show Cause Notice Violates Principles of Natural Justice
Allahabad High Court rules SCN adherence mandatory, upholding justice principles.
Feb 2, 20243 min read