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Indirect Taxes

Taxpayer Can Claim Abatement Without Excise Duty Payment Under Rule 10 Of Pan Masala Packaging Machines (Capacity Determination and Collection of Duty) Rules, 2008:...

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GST

Technical Glitch In Maharashtra’s GST Portal, Bank Constrained To File Return In Telangana: Telangana High Court Quashes Demand, Penalty, Interest Against Standard Chartered Bank

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Indirect Taxes

No Service Tax Payable On Indivisible Contracts Of Transfer Of Property Along With Service Of Erection, Installation Prior To 01.06.2007: CESTAT

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Company & PMLA

Legal Heirs Of Deceased Shareholder Can’t Question Transfer Of Deceased’s Shares To Other Shareholders At Throwaway Price: Delhi NCLAT

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Direct Tax

Order Passed In appeal U/S 35(2) Of Revenue Code Is Revisable Under Section 210: Allahabad High Court

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Indirect Taxes

Service Tax On Right To Use IT software Is Payable After 16.05.2008: CESTAT Grants Relief To Oracle

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GST

Human Error In Mentioning Place Of Delivery In E-Way Bill: Allahabad High Court Quashes Penalty Under GST

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Direct Tax

Nature Of Social Welfare Expenditure Can’t Be Altered Merely For Having Its Presence In Settlement Memorandum: Bombay High Court

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Direct Tax

Interest Earned And Dividend Income From Co-Operative Societies/Banks To Be Taken Into Account While Granting Income Tax Deduction: ITAT

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Direct Tax

Reassessment Notice To Be Issued By FAO And Not JAO: Bombay High Court

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Direct Tax

Income Tax Addition Can Be Made Only On Proper Proof Of Bogus Purchases: Bombay High Court

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Direct Tax

No Income Earned On Funds Remitted In India Used For Subscription In Securities, Delhi High Court Quashes Reassessment Order

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International Taxation

Corporation’s Net Income To Be Considered As Taxpayer’s Income Even Though Not Received By Him: US Tax Court

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International Taxation

Owner Of Capital Interest In Partnership Be Recognized As Partner Regardless Of Participation: US Tax Court

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Direct Tax

Once Principal Grounds Of Reassessment Dropped, No Further Income Tax Additions Can Be Made: Delhi High Court

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Direct Tax

Delhi High Court Upholds ITAT’s Order Allowing Customs-Duty Adjustment On Import Of Watches

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GST

Construction In Maldives For Maldives Govt. under MoU Between India And Maldives Doesn’t Falls Within GST Net: Telangana High Court

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Direct Tax

AO Can’t Interfere In The Method Selected For The Valuation Of Shares: Bangalore ITAT

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GST

Transfer Of Title Of Goods By Panasonic To Its Customers In DTA Is Not A Supply: Tamil Nadu AAR

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Direct Tax

LIFE Trust Stopping Coal Based Indian Thermal Power Plants And Coal Mine Projects Causing Irreparable Loss To India: ITAT Refuses To Stay Section 12A...

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Direct Tax

ITAT Allows Loss On Account Of Error Trading Transaction To Morgan Stanley

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GST

Tax Paid To Supplier Not Remitted To State Exchequer, Purchaser Can’t Be Punished: Gauhati High Court

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GST

10 WAYS TO CLAIM REFUND AND CREDITS UNDER GST BY BUSINESSES

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GST

Chaat, Lassi, Vada Pav From Separate Counter Categorized As ‘Restaurant Service’, 5% GST Applicable: Kerala AAR

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Direct Tax

ACJM Erred in Interpreting SC’s Order Granting Interim Anticipatory Bail to Accused under PMLA and Income Tax Act: Supreme Court  

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Columns

Finance Bill 2024 At Enactment Stage: Know Key Points

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Direct Tax

Amendment To Finance Bill 2024: Scope Of UDI Extended To Include Incorrect Claim Of Exemption For Search Assessments

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Direct Tax

Amendment To Finance Bill 2024: Ambiguity On Applicability Of Erstwhile Reassessment Procedure

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Direct Tax

Amendment To Finance Bill 2024: Employer To Consider Entire Amount Of The TDS/TCS While Computing Taxes On Salary Income

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Direct Tax

Finance Bill, 2024 Passed By Lok Sabha: No Benefit Of Foreign Exchange Fluctuation For Non-Resident Taxpayers On Sale Of Unlisted Shares And Securities

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