Whether on coming into force of GST Act a Municipal Corporation can levy advertisement tax/fee? Kar HC analyses
Karnataka High Court: Suraj Govindaraj, J. dismissed the petition as being devoid of merits. The facts of the case are such that
taxation
IGST on Ocean Freight for imports unconstitutional; Won’t create a level playing field but will drive Indian shipping lines out of business: Supreme Court
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
Weekly Rewind Ep. 59| Anganwadi workers; Absorption of temporary LIC employees; Ban on two finger test; Amendment to Income Tax Act and more
TOP STORY OF THE WEEK Anganwadi Workers/Helpers entitled to payment of gratuity; ‘Time to take serious note of their plight’ In a
Whether gift received from HUF to any member of HUF is exempt from taxable income? ITAT Explains
Income Tax Appellate Tribunal, Chandigarh (ITAT): The Coram of Sanjay Garg (Judicial Member) and Annapurna Gupta (Accountant Member) examined the issue as
If an advertisement regarding scholarship was published in Urdu language, can it be presumed that it was targeted at students belonging to a particular community only? Del HC addresses
Delhi High Court: The Division Bench of Manmohan and Dinesh Kumar Sharma, JJ., expressed that just because the scholarship advertisement was published
Amalgamation does not necessarily nullify tax assessment as only the outer shell of the amalgamating company gets destroyed but the business and the adventure lives on: SC
It is essential to look beyond the mere concept of destruction of corporate entity which brings to an end or terminates any assessment proceedings.
Supreme Court March 2022 Roundup: Notice to BCI on All India Bar Exam; Discrimination of women, disabled persons at workplace; POCSO and more
“Women are subject to a patriarchal mindset that regards them as primary caregivers and homemakers and thus, they are burdened with
Declaration under the Income Declaration Scheme cannot lead to non-declarant’s immunity from taxation: SC
Supreme Court: The bench of UU Lalit and S. Ravindra Bhat*, JJ has held that the declaration under the Income Declaration Scheme
“In a taxing statute, it is the plain language of the provision that has to be preferred”. APMCs liable to pay service tax under the category of ‘renting of immovable property service’: SC
Supreme Court: In the instant appeals, the Market Committees located in Rajasthan raised their grievance over the decision of CESTAT that respective
Supreme Court February 2022 Roundup: MP Judge Sexual Harassment case; Amazon-Future-Reliance Deal; Child Trafficking testimonies through video conference and more
“No doubt, that a Judicial Officer while discharging his/her duties, is expected to be independent, fearless, impassionate and non-impulsive. But a Judicial
Financier-in-possession of a motor/transport vehicle liable to pay tax under U.P. Motor Vehicles Taxation Act, 1997: SC
Supreme Court: While dealing with the scope of Section 12 of the U.P. Motor Vehicles Taxation Act, 1997, bench of MR Shah*
Supreme Court January 2022 Roundup: Probe in PM Modi’s Security Lapse; NEET UG/PG Reservation; Suspension of BJP MLAs; and more
“Merit is not solely of one‘s own making. The rhetoric surrounding merit obscures the way in which family, schooling, fortune and a
Arcelor Mittal Nippon Steel India Limited to pay the purchase tax of Rs. 480 Crores as SC sets aside Gujarat HC verdict
Supreme Court: In a major blow to Essar Steel Limited, now Arcelor Mittal Nippon Steel India Limited), the bench of MR Shah*
Explained| Can ITAT recall an order while exercising powers under Section 254(2) of the Income Tax Act?
Supreme Court: Explaining the scope of jurisdiction of ITAT, the bench of MR Shah* and BV Nagarathna, JJ has held that the
Flimsy plea, feeble excuse; Here’s why Supreme Court barred Bharti Airtel from seeking GST refund of Rs. 923 crores
“The common portal is only a facilitator to feed or retrieve such information and need not be the primary source for doing self-assessment.”
Explained| Section 263 of Income Tax Act: Date of order or receipt of order – When does the limitation clock starts ticking?
Supreme Court: Interpreting Section 263(2) of the Income Tax Act, 1961, the bench of MR Shah* and AS Bopanna, JJ has held that receipt
Nomenclature of a Tax does not determine the nature of the levy or its true character: Supreme Court
Supreme Court: The 3-judg bench of Dr. DY Chandrachud*, Vikram Nath and BV Nagarathna, JJ has upheld the validity of Sections 52
Tax liability of a power generator (which also manufactures sugar) supplying electricity to a distributor, whether a Question of law or of fact? Supreme Court clarifies
Whether the State had the legislative competence to levy duty on the sale of electricity to an intermediary distributor is a question of law.
‘Parliament entitled to make policy choices on fiscal issues’;Here’s why Supreme Court upheld constitutionality of Section 54(3) of CGST Act
“A claim to refund is governed by statute. There is no constitutional entitlement to seek a refund.”
Interest free funds not kept in separate account. Can proportionate disallowance on interest under Section 14A of IT Act be allowed? SC explains
“… in taxation regime, there is no room for presumption and nothing can be taken to be implied.”