Home » Archives for Rav Singh »
Rav Singh
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 case, more specifically the applicability of Double Taxation Avoidance Agreements (‘DTAA’) vis-à-vis withholding tax obligations under the IT Act, 1961. Introduction The assessee… Read More »DTAAs are Relevant for TDS Provisions under IT Act, 1961
Interface of IBC and Tax: Supreme Court Clarifies
In a notable judgment[1], the Supreme Court has clarified the waterfall mechanism under Insolvency and Bankruptcy Code, 2016 (‘IBC’) vis-à-vis the claims of secured interests and the place of the Revenue Department in the pecking… Read More »Interface of IBC and Tax: Supreme Court Clarifies
Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017
Short Note In a concise judgment[1], a Division Bench of the Patna High Court provided relief to a taxpayer who was made liable under Section 129, CGST Act, 2017 for transporting goods on an expired… Read More »Patna High Court Directs Substantive Compliance with Section 129, CGST Act, 2017
Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83
Introduction In a judgment[1] pronounced on 30.06.2023, a Division Bench of the Bombay High Court interpreted the law on provisional attachment under GST. While the law on provisional attachment has been sufficiently elaborated by the Supreme… Read More »Provisional Attachment under GST: Bombay HC Clarifies Scope of Section 83
Limits of Deeming Fiction: Intermediaries under GST – II
Constitutionality of Section 13(8)(b) and Section 8(2), IGST Act, 2017 Introduction As elaborated in the first of this two-part post, the constitutionality of Section 13(8)(b), IGST Act, 2017 has attracted varied judicial opinions that deploy… Read More »Limits of Deeming Fiction: Intermediaries under GST – II
Revenue Mistakes Buying for Selling: Bombay High Court Quashes Order
Short Note In a recent judgment[1], the Delhi High Court provided a remedy to the assessee that should have ordinarily not required judicial intervention. The High Court reminded the Revenue that the assessee had purchased… Read More »Revenue Mistakes Buying for Selling: Bombay High Court Quashes Order
Revenue Cannot Dispute Singapore Tax Certificate: Bombay High Court Interprets India-Singapore DTAA Correctly
Short Note In a recent judgment[1], the Bombay High Court interpreted the exemption condition under the India-Singapore DTAA and held that the limitation of benefit provision would not apply to the assessee. The Assessing Officer… Read More »Revenue Cannot Dispute Singapore Tax Certificate: Bombay High Court Interprets India-Singapore DTAA Correctly
No Whisper in Reasons to Believe: Bombay High Court Quashes Reassessment Notice
The Bombay High Court in a judgment[1] delivered on 09.06.2023, quashed a reassessment notice issued to the assessee. The High Court inter alia observed that the notice had been issued without any justification and the assessing… Read More »No Whisper in Reasons to Believe: Bombay High Court Quashes Reassessment Notice