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Direct Tax

Indexation Benefit Restored For Limited Purpose Of Computing Long Term Capital Gains Tax: Know The Details

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Direct Tax

SETTLEMENT CONSIDERATION TO EX-EMPLOYEE FOR RELINQUISHING RIGHTS TO EQUITY SHARES BE TAXED UNDER CAPITAL GAINS: DELHI HIGH COURT

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Direct Tax

Income Derived From Transfer Of Capital Asset Was Not Taxable Within Provisions Of Section 9(1)(I)(A) Of Income Tax Act: ITAT

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Direct Tax

Income Tax Reassessment Can Be Initiated On Financial Transactions Liable To Be Taxed Having Escaped Assessment & Not Otherwise: Delhi High Court

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Direct Tax

Income Tax Reassessment Can’t Be Based On Allegations Of Delayed Digital Filling Of Form 10: Delhi High Court

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Direct Tax

Himachal Pradesh High Court Stays Income Tax Reassessment Notice Not Issued In Faceless Manner

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Direct Tax

CBDT Not Empowered Extending Cut-Off Date To Make Section 245C Application: Bombay High Court

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Columns

Top 10 Supreme Court Judgements On Income Tax In The Year 2023-2024

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Direct Tax

ONUS ON ASSESSEE TO PROVE IDENTITY OF CREDITORS AND THEIR CAPACITY TO ADVANCE MONEY GENUINENESS OF TRANSACTION: CHHATTISGARH HIGH COURT

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GST

COST OF EXECUTION WORK FOR ELECTRIC LINES INSTALLATION BORNE BY SERVICE RECIPIENT GST PAYABLE ONLY ON SUPERVISORY SERVICES

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GST

5% GST IS APPLICABLE ON ‘MIX MUKHWAS’ AND ‘ROASTED TIL’ AND AJWAIN: GUJARAT AAR

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GST

NON-EDIBLE OIL CLASSIFIABLE UNDER HSN 1515: UTTAR PRADESH AAR

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Indirect Taxes

Relief To IIT Rorkee: Allahabad High Court Stays Service Charge Demand Worth Rs. 47.06 Crores 

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Direct Tax

ITAT Quashes Income Tax Reassessment Against Hyundai For Being Time Barred

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International Taxation

Ex-Wife Not Involved In Business Decision During Husband’s Affair, Gets Relief From Couple’s Joint Tax Debts : US Tax Court

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GST

Notification Extending Period To Pass Order Not In Consonance With Section 168(A) Of Central GST Act, 2017: Gauhati High Court Grants Interim Protection

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Indirect Taxes

Seized Goods Can’t Be Destroyed During Pre-Trial Stage; Meghalaya High Court Directs Customs Dept. To Sanction Refund

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CCI

Whether Swiggy Can Share Confidential Data With Restaurant Association? Karnataka High Court Directs CCI To Decide Afresh

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International Taxation

Canada-U.S. Income Tax Treaty Bars Collections Hearing By United States: U.S. Tax Court

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Direct Tax

New TDS Section 194T: 10% TDS Applicable On TDS On Salary, Remuneration, Interest, Bonus Or Commission Of Partners

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GST

BJP Minister Nitin Gadkari Questions Imposition Of 18% GST On Life Insurance And Medical Insurance Premiums: Read Letter

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Direct Tax

Reassessment Notice Issued By JAO Is Invalid: Bombay High Court

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Direct Tax

Fresh Registration Of Charitable Trusts Could Be Granted Only From Year Of Preferring Application: ITAT     

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Direct Tax

ITAT Deletes Income Tax Addition Sold Based On Statements Recorded Without Corroborative Evidence Of Unaccounted Sales

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Direct Tax

CBDT Specifying Circumstances For Enquiries/Verification Functions

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International Taxation

Assessee Unaware About Income, Expenses And Tax Law; Canada Tax Court Deletes Gross Negligence Penalty

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Direct Tax

Loan Repayment Supports The Genuineness Of Transactions; ITAT Deletes Income Tax Addition

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Indirect Taxes

No Service Tax Payable On Logistic/Handling Services Carried Out By Car Trader: CESTAT

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Indirect Taxes

Exchanging Money Without Issuing Invoice Can’t Be An Act Of Attempting Improper Export Of Goods: CESTAT Deletes Penalty

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Indirect Taxes

No Tax On Consumption Of Electricity By Central Govt Agencies After Sale By Board: Punjab And Haryana High Court

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