Supreme Court

Transfer Pricing | High Courts Not Precluded From Scrutinising ITAT’s Determination Of Arm’s Length Price : Supreme Court

The Supreme Court has ruled that the High Court is not precluded from considering the determination of the arm’s length price determined by the Income Tax Appellate Tribunal (ITAT), in exercise of its powers under Section 260A of the Income Tax Act, 1961.

Delhi High Court

Assessment Order Issued Without DIN, Invalid; S. 292B Of ITA Not Applicable: Delhi High Court

The Delhi High Court has upheld the order of the Income Tax Appellate Tribunal (ITAT) where it had set aside the assessment order issued by the Income Tax Department without quoting the Document Identification Number (DIN).

No Justification For Not Adjudicating The Notice For More Than 13 Years After Its Issuance: Delhi High Court

Case Title: Dharmendra M. Jani Versus UOI

Allahabad High Court

Allahabad High Court Directs Department To Release The Seized Goods On The Condition Of Payment Of 200% Of The Tax Payable

Case Title: S/S S.K. Trading Co Versus Additional Commissioner Grade 2(Appeal)

The Allahabad High Court has directed the department to release the seized goods on the condition of payment of 200% of the tax payable on the goods valued at the same on the basis of the valuation as shown in the invoice.

Rajasthan High Court

Rajasthan High Court Upholds GST Demand On Royalty Paid To The Mining Department Towards Mining Lease

Case Title: Rajasthan Granite Mining Association Versus Union of India

The Rajasthan High Court has upheld the GST demand on royalty paid to the Mining Department towards mining lease.

CESTAT

Procedural Lapse Cannot Be The Basis To Deny Service Tax Refund, Defeating The Object Of SEZ: CESTAT

Case Title: M/s Lupin Limited Versus Commissioner of Central Goods & Service Tax & Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the beneficial object of establishing the SEZ tax-free, without any burden of duties, means that the procedural lapse, if any, cannot be the basis to deny the refund.

Freight And Handling Charges Shown Separately In The Invoice Is Not Includable In The Assessable Value Of The Excisable Goods: CESTAT

Case Title: Messrs Mira Industries Versus C.C.E.-Ahmedabad-ii

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that freight and handling charges shown separately in the invoice of the appellant are also not includable in the assessable value of the excisable goods.

Cricket Player Providing Brand Promotion Services Not Liable To Pay Service Tax: CESTAT

Case Title: Ajitesh Kamlesh Argal Versus Commissioner of Central Excise & ST, Vadodara-I

The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the demand for service tax on remuneration received by the cricket player from M/s. Nike India Pvt. for brand promotion.

CESTAT Allows Service Tax Refund On Construction Services Of Complex Provided By The Cooperative Housing Society

Case Title: Shantanu Co Operative Housing Society Limited Versus Commissioner of Central Excise & ST, Ahmedabad

The Ahmedabad Bench of the Customs, Excise, and Services Tax Appellate Tribunal (CESTAT) has allowed the service tax refund on the construction of complexes provided by the appellant’s cooperative housing society.

Suspension Of The Licence Of Broker Is Not Warranted After The Investigation And Issue Of Show Cause Notice: CESTAT

Case Title: M/s.India Transport & Travel Private Limited Versus Commissioner of Customs (Airport & ACC), Kolkata

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that suspension of the license is not warranted after investigation and the issuing of a show cause notice.

Service Tax Exemption On Handling Of Agriculture Produce By A Cargo Handling Agency: CESTAT

Case Title: Elegant Surveyors Versus C.C.E. & S.T.-Rajkot

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is exempted from the handling of agricultural produce by a cargo handling agency.

Value Of Bought Out Items Supplied Along With Manufactured Goods Cannot Be Included In Assessable Value Of Manufactured Goods: CESTAT

Case Title: Transrail Lighting Limited Versus Commissioner of Central Excise & ST, Silvasa

The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the value of bought-out items supplied along with manufactured goods cannot be included in the assessable value of the manufactured goods.

Service Tax Under RCM Not Payable By Company If Personal Property Rented Out By The Directors To The Company: CESTAT

Case Title: M/s Cords Cable Industries Limited Versus Commissioner, Central Excise

The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax under the Reverse Charge Mechanism (RCM) is not payable by the company if personal property is rented out by the directors to the company.

ITAT

ITAT Disallows Income Tax Deduction On Employees’ Contribution To PF & ESI Beyond The Due Dates

Case Title: M/s. Salasar Balaji Vs. ACIT

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has disallowed income tax deduction on employees’ contributions to PF and ESI beyond the due dates.

Adjustment Of Difference In Depreciation To The Profits Eligible For Income Tax Exemption: ITAT

Case Title: DCIT Versus M/s Zensar Technologies Ltd

The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that adjustment of the difference in depreciation to the profits makes them eligible for income tax exemption.

AO Cannot Make Ad-Hoc Disallowance Of Expenses For Want Of Supporting For Each Expense, Without Pointing Defect In Vouchers: ITAT

Case Title: TPF Getinsa Euroestudios S.L. Versus ACIT

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the AO cannot make an ad hoc disallowance of expenses for want of support for each expense, without pointing to defects in vouchers on a sample basis furnished by the assessee.

Non-Resident Shareholders Can’t Take Benefit Of Lower Tax Rate Prescribed In DTAAs For Taxation Of Dividend Where DDT Is Applicable: ITAT

Case Title: Deputy Commissioner of Income Tax Versus Total Oil India Pvt. Ltd.

The Mumbai Special Bench of the Income Tax Appellate Tribunal (ITAT) has held that non-resident shareholders cannot take advantage of the lower tax rate prescribed in Double Tax Avoidance Agreements (DTAAs) for taxation of dividends where Dividend Distribution Tax (DDT) is applicable.

AAR

Services Provided By Branch Office To Head Office And Vice Versa Will Attract GST: AAR

Applicant’s Name: Tvl.Profisolutions Private Limited

The Tamil Nadu Authority for Advance Ruling (AAR) has held that the services, including those of common employees of a person, provided by branch offices to the head office and vice versa, each having a separate GST registration, will attract GST.