Tax Cases Weekly Round-Up: 27 August To 2 September, 2023

Delhi High Court DGGI Can’t Be Stopped From Taking Intelligence-Based Enforcement Action When Investigation By Other Authority Is Going On: Delhi High Court Case Title: M/S. Hanuman Enterprises Pvt. Ltd. Versus The Additional Director General Directorate General Of GST Citation: 2023 LiveLaw (Del) 756 The Delhi High Court has held that the Directorate General of Goods and Service Tax Intelligence (DGGI) cannot be stopped from taking intelligence-based enforcement action when investigations by other authorities are going on. Section 67(2) Of The GST Act Does Not Empower Seizure Of Currency Available In Premises During Search: Delhi High Court Case Title: Rajeev Chhatwal Versus Commissioner Of Goods And Services Tax (East) The Delhi High Court has held that Section 67(2) of the GST Act does not empower the seizure of currency available on premises during a search. Bombay High Court AO Not Justified In Disallowing Part Of The Commission Payment To Indian Hume Pipe: Bombay High Court Case Title: The Indian Hume Pipe Co. Ltd. Versus Commissioner of Income Tax The Bombay High Court has held that the Assessing Officer (AO) was not justified in disallowing part of the commission payment to Indian Hume Pipe. Bombay High Court Refuses 50% Entitlement Of Beneficial Ownership In Husband's Shareholding By Portuguese Civil Code For 'Deemed Dividend' Taxability Case Title: Dattaprasad Kamat Versus Assistant Commissioner Of Income Tax The Bombay High Court has refused 50% entitlement to beneficial ownership in a husband's shareholding under the Portuguese Civil Code for 'deemed dividend' taxability. Jharkhand High Court Income Tax Act | Annulled Penalty Order Implies Absence Of Concealment, S.276C Proceedings Automatically Quashed: Jharkhand High Court Case Title: Pralay Pal vs. State of Jharkhand and Anr. Case Citation: 2023 LiveLaw (Jha) 34 The Jharkhand High Court has recently held that when a penalty order is set aside, it implies the absence of concealment of income, leading to the automatic quashing of criminal proceedings under Section 276C(1) of the Income Tax Act. Jharkhand High Court Quashes Proceedings U/S 276B Against The Petitioner Who Failed To Deposit The TDS Amount Case Title: M/s A.M. Enterprises and Anr. vs. State of Jharkhand and Anr. Case Citation: 2023 LiveLaw (Jha) 33 The Jharkhand High Court has quashed the criminal proceedings against a petitioner who had been facing charges under Sections 276B and 278B of the Income Tax Act, 1961. The petitioner's firm had allegedly failed to deposit the Tax Deducted at Source (TDS) amount with the Income Tax Department in accordance with the provisions of the Income Tax Act. Himachal Pradesh High Court Himachal Pradesh High Court Quashes Revision Petition Against Nokia On Differential Tax Amount On Sale Of Mobile Charger Case Title: State of Himachal Pradesh and Others Versus M/s Nokia India Sales Pvt. Ltd. The Himachal Pradesh High Court has quashed the revision petition filed by the Department against Nokia on the differential tax amount on the sale of mobile chargers. Patna High Court No Assessment U/S 153A In Absence Of Incriminating Material Unearthed During The Course Of Search: Patna High Court Case Title: Assistant Commissioner of Income Tax Versus Satish Kumar Keshri The Patna High Court has held that completed assessments can be interfered with by the Assessing Officer while making the assessment under Section 153A only on the basis of some incriminating material unearthed during the course of the search. ITAT AO Bound To Grant Advance Tax Credit That Was Left By The Taxpayer: ITAT Case Title: Damco India Pvt. Ltd. Versus CIT(A) The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) has held that the AO is bound to grant the credit of advance tax that was left by the taxpayer. Licence Fee Received By Cricket Australia For Live And Non-Live Transmissions Rights Can’t Be Taxed As Royalty: ITAT Case Title: Cricket Australia Versus ACIT The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that Cricket Australia is not liable to pay ‘royalty’ on licence fees received for live and non-live transmission rights. AAR Olivol Body Oil Takes Care Of The Skin, And Doesn’t Cure Skin, Attracts 28% GST: AAR Applicant’s Name: Indranil Chatterjee The West Bengal Authority of Advance Ruling (AAR) has ruled that Olivol Body Oil takes care of the skin but does not cure it. Olivol Body Oil is covered under tariff heading 3304.

Tax Cases Weekly Round-Up: 27 August To 2 September, 2023

Mariya Paliwala

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