Author: Rav Singh
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Religious Vows and Income Tax Obligations: Harmony to Clash
The Supreme Court is currently seized of a matter which, at its core, involves determining to what extent do the religious beliefs of a person exempt them from withholding tax obligations under the IT Act, 1961.…
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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 under Section 270A, IT Act, 1961 was wrongly rejected without…
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Whose Money is it? Madras HC Says Deposit of Cash Amounts to Payment of GST
The Madras High Court, in a recent decision, observed that the money in Electronic Cash Ledger (‘ECL’) of the taxpayer belongs to the exchequer since the money was deposited in the name of the exchequer in the…
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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 be provided copies of all documents submitted by PM Cares Fund to obtain exemption…
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Tax Residency Certificate and Stakes in the Blackstone Case – II
In the first part of this Article, I detailed Delhi High Court’s decision in the Blackstone case. This part focuses on the immediate and larger issues that are likely to be considered by the Supreme Court in its…
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Tax Residency Certificate and Stakes in Blackstone Case – I
In BlackStone case framed the following as the main issue for consideration: whether the Income Tax Department can go behind the tax residency certificate (‘TRC’) issued by another jurisdiction and issue a re-assessment notice under Section 147, IT…
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Leg History of Sec 90(4) & 90(5), IT Act, 1961
The infographic below is a snapshot of the legislative history of Section 90(4) and 90(5) of IT Act, 1961. It provides a summary view of the Income Tax Department's attempt to include a stringent condition for…
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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 High Court relied on the observations in Delhi…
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Section 16, CGST Act is Constitutional: Kerala HC
The Kerala High Court recently[1] dismissed a taxpayer’s challenge that Section 16(2)(c) and Rule 36(4) of CGST Rules, 2017 were violative of Article 14 and unconstitutional. The High Court ruled that the taxpayer’s challenge was vague, and the impugned provisions did not…
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Jharkhand HC Allows State Authorities to Continue Proceedings, Rejects DGGI’S Arguments on Nationwide Fake ITC Fraud
The Jharkhand High Court recently adjudicated a writ petition where the petitioner had argued that only the authority which had initiated the entire process of investigation can complete the modalities and any subsequent actions by other authorities need…
