Minor discrepancy in the e-way bill would not attract penalty proceedings
The Hon’ble Allahabad High Court in M/s. Varun Beverages Limited. v. State of U.P. and Ors. [Writ Tax No. – […]
GST Law, Important Pronouncements
Important Pronouncements
CESTAT, Important Pronouncements
No Service Tax can be levied on take-away/parcel food from restaurants
The CESTAT, New Delhi in Haldiram Marketing Pvt. Ltd. v. Commissioner, Central Goods and Service Tax [Service Tax Appeal No.
Important Pronouncements, Income Tax
Mere change of opinion cannot be a ground for the re-opening of assessment
The Hon’ble Bombay High Court in Konark Life Spaces v. Assistant Commissioner of Income -Tax and Ors. [Writ Petition No.
GST Law, Important Pronouncements
GST Registration cannot be cancelled when the reply to the SCN is not considered
The Hon’ble Delhi High Court in M/s. Rakesh Enterprises v. the Principal Commissioner Central Goods and Services Tax & Ors.
Customs, Important Pronouncements, Notification and Circular, Notification And Circular
Penalty order cannot be passed without serving SCN in prescribed manner
The Hon’ble Delhi High Court in M/s. Sun Aviation Pvt. Ltd. v. Commissioner of Customs (Export) [W.P. (C) 17189/2022 dated
Important Pronouncements, Income Tax, Income Tax Case Law
No tax on share premium when issued to Venture Capital Fund
The ITAT, Delhi, in ACIT v. Drishti Soft Solutions Pvt. Ltd. [ITA No. 8523/Del/2019 dated February 10, 2023] upheld the
GST Law, Important Pronouncements
Revenue department cannot initiate assessment proceedings once moratorium order has been passed by NCLAT
The Hon’ble Madras High Court in Tvl. ITNL-KMB (J.V.) v. the Deputy Commissioner of (ST), [W.P. Nos.2850 and 2852 of
GST Law, Important Pronouncements
Refund claims cannot be considered as dubious on the basis of erroneous findings
The Hon’ble Delhi High Court in M/s. Mahajan Fabrics Pvt. Ltd. v. Commissioner, CGST and Ors. [W.P. (C) 6727/2022 dated
Important Pronouncements, Income Tax, Income Tax Case Law
No TDS liability on income received on non-technical services outsourced to foreign company
The Hon’ble Karnataka High Court in The Director of Income-Tax v. IBM India Private Limited [I.T.A NO. 218 of 2014
Important Pronouncements, Income Tax, Income Tax Case Law
Assessee liable to equal tax on the income from house property where joint owner’s shares are not mentioned in sale deed
The ITAT, Delhi in Smt. Shivani Madan v. ACIT [ITA No. 1642/Del/2020 dated January 5, 2023] has held that the