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Rav Singh
Patna High Court Prevents Levy of Entertainment Tax Citing 101st Constitutional Amendment
A Division Bench of the Patna High Court on 18 May 2023 pronounced a judgment that inter alia required it to examine the interaction of Bihar Entertainment Tax Act, 1948 (Act of 1948) with the 101st Constitutional Amendment… Read More »Patna High Court Prevents Levy of Entertainment Tax Citing 101st Constitutional Amendment
Winnings from Online Games: CBDT Clarifies Contours of Section 194BA, IT Act, 1961
Finance Act, 2023 inter alia introduced changes to withholding tax obligations for winnings from lottery, crossword puzzles and horse races under Sections 194B and 194BB, IT Act, 1961. Finance Act, 2023 also introduced a new… Read More »Winnings from Online Games: CBDT Clarifies Contours of Section 194BA, IT Act, 1961
Revenue Misinterprets Jurisprudence on Game of Skill: Kar HC Introduces Sanity Through Gameskraft Judgment
On 11 May 2023, a Single Judge Bench of the Karnataka High Court delivered a judgment in the Gameskraftcase[1] deciding that the actions of the Revenue Department against online intermediary company, M/s Gameskraft Technologies Pvt Ltd (‘GTPL’)… Read More »Revenue Misinterprets Jurisprudence on Game of Skill: Kar HC Introduces Sanity Through Gameskraft Judgment
Refunds for Zero-Rated Exports Viewed as Fundamental to GST Regime
In a judgment pronounced on 16 February 2023, a Single Judge Bench of the Karnataka High Court in Tonbo Imaging India case[1] held that Rule 89(4)(C), CGST Rules, 2017 ‘is illegal, arbitrary, unreasonable, irrational, unfair, unjust and ultra vires Section… Read More »Refunds for Zero-Rated Exports Viewed as Fundamental to GST Regime
Supreme Court Interprets Section 153A, IT Act, 1961 Correctly & Provides ‘Remedy’ to the Revenue
Introduction On 24 April 2023, a Division Bench of the Supreme Court in Abhisar Buildwell case[1] interpreted the scope of Section 153A, IT Act, 1961. The specific question before the Supreme Court was: whether the jurisdiction of Assessing… Read More »Supreme Court Interprets Section 153A, IT Act, 1961 Correctly & Provides ‘Remedy’ to the Revenue
One-Year Retrospect on Union of India v Mohit Minerals – II
This is the second of a two-part post on the Supreme Court’s judgment in Union of India v Mohit Minerals[1] pronounced on 19 May 2022. In the first part, I focused on the Supreme Court’s observations on legal value… Read More »One-Year Retrospect on Union of India v Mohit Minerals – II
One-Year Retrospect on Union of India v Mohit Minerals – I
This is first of a two-part post that explores in detail the Supreme Court’s judgment in Union of India v Mohit Minerals[1]pronounced on 19 May 2022. In this crucial decision the Supreme Court ruled on the… Read More »One-Year Retrospect on Union of India v Mohit Minerals – I
Machinery Provisions Brook No Vested Rights: Supreme Court Holds that Amendment to Section 153C, IT Act, 1961 is Retrospective
On 6 April 2023, a Division Bench of the Supreme Court in Vikram Bhatia case[1], held that the amendment to Section 153C, IT Act, 1961 was retrospective in nature and would be applicable to searches conducted even… Read More »Machinery Provisions Brook No Vested Rights: Supreme Court Holds that Amendment to Section 153C, IT Act, 1961 is Retrospective