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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.

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Case Briefs – Direct Tax

Not Providing Opportunity of Being Heard Vitiates Order Imposing Penalty: Raj HC

In a recent decision, the Rajasthan High Court held that the petitioner’s representation – filed under Section 270AA, IT Act, 1961 – for waiving the penalty imposed unde…

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Delhi HC Disallows Disclosure of PM Cares Fund Documents Under RTI Act, 2005

The Delhi High Court in a recent judgment allowed the Income Tax Department’s appeal against the Central Information Commission’s (‘CIC’) order directing the respondent b…

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Fee Attributable to Transmission of Non-Live Feed Not Royalty: Delhi HC

The Delhi High Court in a recent decision[1] held that the fee attributable to ‘non-live’ feed cannot be categorized as royalty under Section 9(1)(vi) of the IT Act, 1961. The…

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Section 194N of IT Act, 1961 is Constitutional: Madras HC

The Madras High Court recently[1] upheld constitutionality of Section 194N of the IT Act, 1961. Section 194N inserted via Finance Act, 2019 was argued by the petitio…

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Case Briefs – Indirect Tax

JDAs Not Exempt from GST: Telangana HC

The Telangana High Court in a recent judgment clarified that Joint Development Agreements (‘JDA’) between developer and landowner do not transfer ownership rights but onl…

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Penalties for e-way bills cannot be imposed in absence of Mens Rea: Allahabad HC

The Allahabad High Court in a recent judgment took the view that the GST Department cannot impose a penalty on taxpayers – under Section 129(3), CGST Act, 2017&nbsp…

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Post-Supply Discounts Cannot be Included in Transaction Value: Madras HC

The Madras High Court recently observed that post-supply discounts offered by a supplier to the recipient cannot be included in the transaction value/value of supply for …

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NAA is Constitutional, Individual Orders Can be Challenged on Merits: Delhi HC

Introduction  This post focuses on the Delhi High Court’s recent judgment upholding the constitutionality of NAA, a statutory body established under Section 171, CGS…

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Case Briefs – Constitution &Tax

Bombay High Court Decides a ‘Peculiar Case’: Orders Refund of Tax Paid Under Protest

The Bombay High Court recently adjudicated a case[1] it termed as ‘peculiar’ and ordered that the Revenue Department should refund the tax paid by petitioner under protest. Th…

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Supreme Court Opines on Nature of Section 19 of 101st Constitutional Amendment

In a recent judgment[1], a Division Bench of the Supreme Court engaged in depth with the scope, meaning, and implication of Section 19 of The Constitution (101st Amendment) Ac…

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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 Goods and Services Tax Act, 2017 (‘CGST Act’) and Bihar Goods and Services Tax …

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Compounding Fee is Not Tax

In a recent judgment[1], the Delhi High Court clarified that merely because appellants paid a compounding fee after initiation of legal proceedings against them, does not permit th…

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Articles

Kerala versus Union: Dispute Lingers 

The dispute between the State of Kerala and Union of India involving disagreement on the latter’s scope of power to restrict debt levels of the former, was referred to a Constituti…

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‘Simple and Non-Controversial’: Section 13A, IT Act, 1961

Section 13A was introduced in the IT Act, 1961 via the Taxation Laws (Amendment) Act, 1978 (‘1978 Act’) to grant income tax exemption to political parties. The then Minister of Fin…

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Including Capital Gains within Scope of Income: A Short Note from Tax History

Provisions to tax capital gains in India’s income tax law were first included in 1947. The Act XII(22) of 1947, amended Income Tax Act, 1922 (‘IT Act, 1922’) – predecessor to India…

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