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Indirect Taxes

API Integration And Bulk Upload Facility for Self-Certification of eBRC: DGFT

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Direct Tax

Liquidator Should Be Issued Notice And Made To Participate In Income Tax Reassessment Proceedings: Patna High Court

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GST

Development Commissioners Can’t Expand Default List Of Input Services For Authorized Operations Under SEZ: Madras High Court Stays Instructions

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Direct Tax

Income Tax Reassessment Based On Mechanical Approval By PCIT: Delhi High Court Quashes Proceedings

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Direct Tax

Failure To Electronically Upload Form 10CCB Along With ROI Not A Valid Ground For Income Tax Reassessment: Delhi High Court

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Indirect Taxes

Service Tax Exemption On Food And Beverages  Services By Canteen Maintained In Factory: CESTAT

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GST

Primary Responsibility Of Claiming Benefit Is Upon Dealer To Prove And Establish Actual Physical Movement Of Goods: Allahabad High Court

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GST

Kerala GST Dept. Notifies Manner Of Penalty Calculation Under IGST Act, 2017

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Direct Tax

Delhi High Court Deletes Income Tax Addition On Perquisite Value Of Shares Granted Under Employees Stock Purchase Scheme

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Direct Tax

Value Adopted By Stamp Valuation Authority On Date Of Agreement To Be Taken For Computing Full Value Of Consideration Of Transfer U/s 50-C Of...

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Direct Tax

Flipkart Employee Retains ESOPs Even After Receipt Of Compensation, Receipt To Be Taxed As Salary: Madras High Court

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Direct Tax

TDS Collected From Deceased Accident Victim: Andhra Pradesh High Court Grants Liberty To Insurance Company To Object Income

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GST

12% GST Payable On Geo Membrane: Gujarat High Court

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GST

GST Acts Restrains Assessee In Default To  Transfer Assets With A Motive To Defeat Revenue’s Interest: Madras High Court

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Direct Tax

15% Dividend Distribution Tax Payable By Company Which Declared, Distributed Or Paid Dividend: Delhi High Court

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Columns

The Bills Of Lading Bill, 2024: A Revised Structure for Maritime Trade

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Direct Tax

ITAT Chennai Allows Income Tax Deduction U/s 54F On Construction Of New Residential Unit

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Indirect Taxes

Exporter Can’t Claim Export Incentives Merely On The Basis Of Inaction Of Customs Dept. In Taking Punitive Action: Madras High Court

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GST

No Recommendation By GST Council For Limitation Extension Allowing GST Dept. To Issue S. 73 Notice: Gauhati High Court

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Direct Tax

Purchase Of ‘Jaguar’ Not A Charitable Activities; Chennai ITAT Denies Income Tax Exemption

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Indirect Taxes

Liability To Pay Arrears Of Property Tax Can’t Arise Prior To Acquisition Of Ownership: Supreme Court

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Direct Tax

Faceless Assessment Provisions Applicable On International Taxation Charge: Bombay High Court

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GST

Procedural Irregularity Should Not Come In Legitimate Way Of Grant Of Export Incentives: Madras High Court

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Company & PMLA

Generation Of Valuation Report Identification Number For Valuation Conducted By Registered Valuer Under IBC: IBBC

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Indirect Taxes

Excise Duty Demand On Annual Production Capacity Basis Of Unit Fixed By Competent Authority Is Not Sustainable: CESTAT

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GST

CBIC Issues Guidelines For 2nd Special All-India Drive Against Fake GST Registrations

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Indirect Taxes

No Service Tax Payable On Importation Of Drawings, Designs Under Category Of “Intellectual Property Services”: CESTAT

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Indirect Taxes

Coaching Liable To Service Tax On Entire Fees Collected From Students: CESTAT

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GST

Cenvat Credit Refund Can’t Be Rejected Merely For Service Tax On Pursuance By Audit: CESTAT

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Direct Tax

Income Tax Reassessment Show Cause Notices Issued In International Tax Charges Not Exempted To Follow Statutory Faceless Procedure: Telangana High Court

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