Bombay HC Allows Petitioner to Claim Benefit of Section 54(F), IT Act, 1961
In a lucid judgment[1], the Bombay High Court allowed petitioner to claim benefit of Section 54(F), …
Indian Tax Law and Policy
Direct Tax
Indirect Tax
Kerala HC Accepts Taxpayer’s Plea Against Denial of ITC
In a crisp judgment[1], the Kerala High Court has held that Input Tax Credit (‘ITC’) cannot be denie…
Constitution and Tax
Patna High Court Upholds Constitutionality of Section 16(4), CGST Act, 2017
In a recent judgment[1], the Patna High Court upheld the constitutionality of Section 16(4), Central…
Indirect Tax
Sikkim High Court Strictly Interprets Eligibility Criteria for Budgetary Support Scheme
In an interesting judgment[1], the Sikkim High Court interpreted eligibility criteria for the budget…
Indirect Tax
Delhi High Court Opines Allows Investigation Against Petitioner under GST: Refuses Reliance on Section 6(2)(b), CGST Act, 2017
In a recent judgment[1], the Delhi High Court interpreted the term ‘intelligence-based enforcement a…
Direct Tax
CA Firm Cannot Invoke MSME Act Against the Income Tax Department
In a unique case[1], the Delhi High Court adjudicated that a Chartered Accountancy firm (‘CA firm’) …
Indirect Tax
Fake Invoices are ‘Economic Offences’: Delhi High Court Denies Bail
Introduction In a recent judgment[1], a Single Judge Bench of the Delhi High Court denied bail to th…
Indirect Tax
Patna High Court Castigates Tax Officer for Recovering Tax Illegally
In a recent judgment[1], the Patna High Court has castigated a tax officer for effecting a tax recov…
Indirect Tax
Madras High Court Holds that Credit Note Not Required When No Delivery of Goods
In a recent judgment[1], the Madras High Court held that there is no requirement to issue a credit n…
Direct Tax
Tax Residency Certificates Cannot be Questioned: ITAT Delhi Pronounces Two Similar Decisions
The Income Tax Appellate Tribunal (‘ITAT’), New Delhi pronounced two decisions on 10 and 11 August 2…
Indirect Tax
Delhi High Court Delineates the Scope of Section 67, CGST Act, 2017
In a recent judgment[1], the Delhi High Court clarified scope and power of the Revenue officials und…
Indirect Tax
Patna High Court Opines on ITC Claims: Interprets Section 16 of CGST Act, 2017 Strictly
In a recent judgment[1], the Patna High Court engaged with the issue of whether a claim for Input Ta…
Indirect Tax
Supreme Court Reiterates Non-Obstante Clause of Section 529A, Companies Act, 1956
In a recent judgment[1], the Supreme Court opined on the priority to be accorded to custom authoriti…
Indirect Tax
Reversal of ITC: Calcutta High Court Opines on Liability of Buyer-Seller & GST Returns
In a recent judgment[1], the Calcutta High Court gave a detailed opinion on the nature and role of s…
Direct Tax
Bombay High Court Strikes Down FAQ under Vivad se Vishwas Act, 2020
In a recent judgment[1], the Bombay High Court rejected an interpretation adopted by the Revenue Dep…
Constitution and Tax
Compounding Fee is Not Tax
In a recent judgment[1], the Delhi High Court clarified that merely because appellants paid a compou…
Direct Tax
Interplay of Section 153 and Section 144C: Bombay High Court Provides Clarity
In a recent judgment[1], the Bombay High Court clarified that the period of limitation for passing a…
Indirect Tax
Calcutta High Court Decides a Case ‘Not of the Ordinary Kind’
In a recent case[1], the Calcutta High Court pronounced a decision which it described as ‘not of the…
Direct Tax
DTAAs are Relevant for TDS Provisions under IT Act, 1961
In a recent judgment[1], the Karnataka High Court reiterated the ratio of Engineering Analysis&…
Direct Tax
Interface of IBC and Tax: Supreme Court Clarifies
In a notable judgment[1], the Supreme Court has clarified the waterfall mechanism under Insolvency a…
Indian Tax Law and Policy
The aim of this blog is to discuss developments in Indian tax law and policy. I try to cover three major categories of tax law and policy: direct tax, indirect tax, and constitutional aspects of tax.