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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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