Tax Cases Monthly Round Up: October 2023

Direct Taxes Supreme Court U.P. Trade Tax Act | ‘Tinted Glass’ To Be Taxed As “Goods Or Wares Made Of Glass”, As it is Different from ‘Plain Glass’: Supreme Court Case Title: M/S Triveni Glass Limited v COMMISSIONER OF TRADE TAX, U.P. Case No.: 2023 LiveLaw (SC) 896 The Supreme Court has held that ‘Tinted Glass Sheet’ is different from ‘Plain Glass sheet’ and is thus liable to be taxed as “goods or wares made of glass” under Entry 4 of Notification No.5784 dated 07.09.1981, issued by State Government. Accordingly, the manufacturer of Tinted Glass is liable to pay tax @15% on such goods. Double Taxation Avoidance Agreement Cannot Be Enforced Unless Notified By Centre Under Section 90 Income Tax Act : Supreme Court Case Title : Assessing Officer Circle (International Taxation) New Delhi v. M/s Nestle SA C.A. No. 1420/2023 + ten connected appeals Citation : 2023 LiveLaw (SC) 911 The Supreme Court has held that a Double Taxation Avoidance Agreement (DTAA) cannot be given effect to by a court, authority or a tribunal unless it has been notified by the Central Government under Section 90 of the Income Tax Act. Delhi High Court Delhi High Court Quashes Assessment Order Passed Before Expiry Of Time To File A Reply To The Show Cause Notice Case Title: WONDER BRICKS Versus PCIT The Delhi High Court has quashed the assessment order passed before the time to file a reply to the show cause notice expired. Delhi High Court Grants Assessee An Opportunity To Adduce Evidence On Qualification, Experience, Work Profile Of Employees To Avoid Section 40A(2) Disallowance Case Title: Mehra Jewel Palace Pvt Ltd Vs Pr. Commissioner Of Income Tax The Delhi High Court has granted the assessee an opportunity to adduce appropriate evidence—documentary or otherwise—before the Assessing Officer in order to establish its claim regarding educational qualification, experience, work profile, and in particular the duties discharged by the concerned persons to justify the claim of the appellant or assessee qua payment of salary to the persons concerned. IT And Admin Services By Singapore Entity To Its Affiliate In India Can’t Be FTS: Delhi High Court Case Title: The Commissioner Of Income Tax (International Taxation)-1, Delhi Versus M/S Bio-Rad Laboratories (Singapore) Pte. Ltd. The Delhi High Court has held that information technology and other administrative services provided by the respondent or assessee to its affiliate in India could be construed as fees for technical services (FTS). Transfer Pricing Report, Appellate Authorities Can Adopt Different Method From That Adopted By Assessee: Delhi High Court Case Title: PCIT Versus Hellmann Worldwide Logistics India Pvt. The Delhi High Court has held that the appellate authorities are not precluded from adopting a method different from that adopted by the assessee in the transfer pricing report. Delhi High Court Upholds Sales Tax Demand Against Berger Paints On Stock Variations Case Title: Berger Paints India Ltd Versus Commissioner Of Trade And Taxes The Delhi High Court has upheld the sales tax demand against Berger Paints on stock variations. Subscription Fee Received By Deloitte Exempted From Tax On Principle Of Mutuality: Delhi High Court Case Title: CIT Versus Deloitte Touche Tohmastu The Delhi High Court has held that subscription fees received by Deloitte are exempted from tax on the principle of mutuality. Non-Adherence To Mandatory Requirement Of Passing Draft Assessment Order Invalidates Final Assessment Order: Delhi High Court Case Title: Sinogas Management Pte Ltd Versus DCIT The Delhi High Court has held that non-adherence to the mandatory requirement of passing a draft assessment order invalidates the final assessment order. EPF Contribution Paid Next Day After National Holiday, Delhi High Court Allows Deduction As Due Fell On National Holiday Case Title: PCIT Versus Pepsico India Holding Pvt. Ltd. The Delhi High Court has allowed the deduction for the employee’s contribution towards the provident fund as the due date fell on a national holiday. Travelling Expenses Incurred By Directors For Business Purposes And Not Personal, Delhi High Court Allows Travel Expenses Case Title: PCIT Versus M/S. Azure Retreat Pvt Ltd The Delhi High Court has held that the travelling expenses were incurred by the directors for business purposes of the company. Delhi High Court Quashes Order Exempting Indian Trade Promotion Org. From Entertainment Tax On Trade Fairs Case Title: Govt. Of NCT Of Delhi & Ors. Versus M/S Indian Trade Promotion Org. & Ors The Delhi High Court has quashed the order of the Financial Commissioner exempting the Indian Trade Promotion Organization from entertainment tax on trade fairs. Delhi High Court Allows ...

Tax Cases Monthly Round Up: October 2023

Mariya Paliwala

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Tax Cases Monthly Round Up: October 2023

Mariya Paliwala

This is a premium content Available exclusively to Our subscribers

INR 1099+GST

Tags

This is a premium content
Available exclusively to
Our subscribers