Author: Rav Singh
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SEZ Unit Not Entitled to Exemption from GST Compensation Cess: Andhra High Court
In a recent decision[1], the Andhra Pradesh High Court decided two similar writ petitions and held that the SEZ unit was not eligible for exemption from GST Compensation Cess. The High Court noted that there were…
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Issuance of Share Capital Not Taxable: Delhi High Court cites Precedents
The Delhi High Court recently pronounced a decision[1] wherein it adhered to the ratio of Vodafone and Nestlecases that investment by a foreign company via shares in its Indian subsidiary company is not income of the latter and not taxable…
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Empty Liquor Bottles Are Not Scrap: Madras High Court
The Madras High Court in a recent decision[1] held that empty liquor bottles do not constitute scrap under Section 206C, IT Act, 1961. Accordingly, it held that the petitioner, M/s Tamil Nadu State Marketing Corporation Ltd (‘TASMAC’),…
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Citing DIN in Communication is Necessary: ITAT, Chandigarh
Income Tax Appellate Tribunal, Chandigarh (ITAT) in its recent decision[1] followed the decisions pronounced by the Delhi High Court and the Bombay High Court which had held that quoting DIN in the body of communication issued by the Income Tax Department…
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CSR Expenses Can be Claimed under Section 80G: ITAT Mumbai
The ITAT Mumbai in a recent decision[1] clearly enunciated the tax treatment to CSR expenses under the IT Act, 1961. The ITAT held that while Explanation 2 to Section 37 disallows CSR expenses by way of business…
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Adjudicating Officer Bound to Consider Assessee’s Defence: Calcutta High Court
In a recent decision[1], a Division Bench of the Calcutta High Court has held that the adjudicating officer should consider the assessee’s explanation or defence before passing the adjudicating order that imposes penalty under Section 129,…
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Quoting DIN in Body of Communication is Mandatory: ITAT Chennai
The Income Tax Appellate Tribunal, Chennai (‘ITAT’) recently pronounced a decision[1] that strictly interpreted the CBDT’s Circular that all communication issued by the Income Tax Department relating to assessment, appeals, orders, statutory or otherwise issued on or after 1.10.2019…
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‘Prima facie’ Section 69A of IT Act, 1961 Inapplicable to Non-Residents: Delhi HC
In a recent decision[1], the Delhi High Court heard an appeal from an order of the Income Tax Appellate Tribunal (‘Tribunal’) where the Tribunal had held that Section 69A, IT Act, 1961 was not applicable to…
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Section 129 Need Not be Invoked in Every Case of Search and Seizure: Uttarakhand HC
In a crucial decision[1], the Uttarakhand High Court observed that every case of search and seizure of vehicles need not necessarily lead to imposition of penalties under Section 129, CGST Act, 2017. The High Court referred…
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Delhi High Court Orders Refund of Tax Paid Under Protest
In a recent decision[1] the Delhi High Court ordered that the tax paid by assessee under duress should be refunded. The High Court cited CBIC’s Instructions to reason that no recovery of tax dues can be made…
