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Company & PMLA

Filing Without Vakalatnama, Certified Copy, Affidavit would Stop Limitation: NCLAT

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Indirect Taxes

No Service Tax Chargeable On Affiliation Fees Paid To Universities: Karnataka High Court

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Direct Tax

Income Tax Deduction Allowable On Interest Income Earned From Deposits With Co-operative Banks: ITAT

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Company & PMLA

NCLT EMPOWERED TO ADJUDICATE DISPUTES ARISING FROM INSOLVENCY OF CORPORATE DEBTOR: MUMBAI NCLT

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Indirect Taxes

HYDROELECTRIC PROJECTS CAN’T BE SEPARATED FROM DAMS ELIGIBLE FOR SERVICE TAX EXEMPTION NOTIFICATION: CESTAT

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Company & PMLA

INSISTENCE ON CLEARING PAST DUES CONTRADICTS REHABILITATIVE INTENT OF IBC CALLS FOR JUDICIAL INTERVENTION: DELHI HIGH COURT

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Indirect Taxes

PNB WORKING AS RBI AGENT FOR DISCHARGE OF SOVEREIGN FUNCTIONS, NO SERVICE TAX APPLICABLE: CESTAT

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International Taxation

Income Tax Electronic Filing System Stands In Clerk’s Place; Last Day For Electronic Filing Ends Where Clerk’s Office Ends: US Tax Court

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GST

Work Allotted By Maharashtra Jeevan Pradhikaran As Part Of Jal Jeevan Mission Exempted From GST : Maharashtra AAR

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GST

GST Exemption On Hostel Accommodation Services Provided For 10 Months: Maharashtra AAR

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GST

18% GST Payable By Maharashtra Metro Rail Corp. On Providing Leasing Services: Maharashtra AAR

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GST

GST Not Applicable On Penalties, Late Fees, Penal Interest, Fine Collected By RBI, Of Law: Maharashtra AAR

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Direct Tax

AO Yet To Frame Assessment, Writ Court Should Not Interfere At Premature Stage: Punjab And Haryana High Court

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CCI

Information appear to be individual/contractual disputes: CCI  Dismisses Complaint Against PayTm, Aditya Birla Finance, Bharti Airtel, Central Bank

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GST

DGGI Slaps Rs. 32,403 Crore IGST Demand Notice On Infosys: Read Demand Notice

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GST

Writ Court Has Ample Powers To Condone Delay Which GST Authority Can’t: Rajasthan High Court

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Indirect Taxes

Misdeclaration Made By Importer, Customs House Agent Did Not Violate CBLR, 2013: Delhi High Court

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Company & PMLA

Assets To Be Sold To Pay Off Dues, NCLT Orders Liquidation Of Future Retail 

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Direct Tax

PROCEEDINGS IMPOSING PENALTY ON CONTRAVENTION OF PENAL PROVISIONS ARE QUASI-CRIMINAL ONUS ON DEPT. TO GIVE CATEGORICAL FINDING: ITAT

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Direct Tax

NO ASSESSMENT PROCEEDINGS PENDING AS OF SEARCH DATE: ITAT UPHOLDS DELETION OF INCOME TAX ADDITION TOWARDS UNEXPLAINED EXPENDITURES

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Indirect Taxes

DVAT Department Can’t Defeat The Assessee’s Right Of Refund & Interest Merely On Grounds Of Investigation, Involvement Of Legal Issues: Delhi High Court

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Indirect Taxes

Service Charges Recovered Towards Providing Of Service Shall Be Taxable: CESTAT

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Indirect Taxes

After Practice Of Discharging Excise Duty On Cost Construction Method By Job Worker Is Not Applicable: CESTAT

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Indirect Taxes

Service Tax Not Paid On Bonafide Belief Of Handling Export Cargo, CESTAT Quashes Penalty

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Direct Tax

Building Association Can Claim Expenditure Against Interest Income: ITAT

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Direct Tax

Wilful Concealment Of Income: Calcutta High Court Uphold Prosecution 

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Direct Tax

Nature Of Trading  Business Can’t Be Foundation To Conclude Principal-Agent Relationship Under Indo-Japan Tax Treaty: ITAT

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Direct Tax

Relief To Vodafone: Supreme Court Dismisses Dept’s SLP On Taxability Of Interconnect Charges And TDS Liability Fastening Basis Retrospective Amendment

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GST

Govt. Notifies State Branches Of GSTAT 

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Columns

Taxation Across Borders With Special Emphasis On DTAAs Signed By India

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