High-End KPO Services Provider Can't Be Compared With ITeS, Which Is BPO Services Provider: Delhi High Court

The Delhi High Court has held that the high-end knowledge process outsourcing (KPO) services provider cannot be compared with the information technology-enabled services (ITeS), which fall under the category of BPO services provider.

No Upward Adjustment Required To Be Carried Out For Amount Received By Sony India From Its AE: Delhi High Court

The Delhi High Court has held that no upward adjustment concerning advertising, marketing, and promotion expenses (AMP) ought to have been made as the comparables chosen by the Transfer Pricing Officer (TPO) had a net margin lower than that registered by the assessee, Sony India.

S. 69A Of Income Tax Act Can Only Be Invoked Where Books Of Account Are Maintained: Delhi High Court

The Delhi High Court has held that Section 69A of the Income Tax Act can only be invoked where books of account are maintained.

Decision To Cancel GST Registration With Retrospective Effect Must Be Based On Some Objective Criteria: Delhi High Court

Case Title: Atos India Private Limited Versus The State of Maharashtra

Case Title: Leyla Mohmoodi Versus The Additional Commissioner of Customs

Case Title: EIT Services India Pvt. Ltd. Versus Deputy Commissioner Of Income Tax

Case Title: M/S Myntra Designs Private Limited Versus National Faceless Assessment Centre

Case Title: C.Chellamuthu Versus The Principal Commissioner

Allahabad High Court

Investments Made Through Banking Channels Can't Be Disbelieved, Onus On Revenue To Prove Otherwise: Allahabad High Court

Case Title: Principal Commissioner Of Income Tax v. M/S Pnc Infratech Ltd.

The Allahabad High Court held that investments made through banking channels and show in regular returns cannot be disbelieved unless proven otherwise by the department.

Kerala High Court

GST Evasion Prosecution Does Not Depend Upon Completion Of Assessment: Kerala High Court

The Kerala High Court has held that prosecution for offences under Section 132 of the CGST Act does not depend upon the completion of the assessment.

Patna High Court

Patna High Court Allows Appeal Beyond Stipulated Time based on CBIC Notification

In a recent ruling, the Patna High Court has provided relief to individuals facing delayed appeals under Sections 73 and 74 of the BGST Act.

Chhattisgarh High Court

Chhattisgarh High Court Upholds Constitutional Validity Of S. 16(4) Of CGST Act

The Chhattisgarh High Court upheld the constitutional validity of Section 16(4) of the CGST Act, which specifies the time frame in which a registered taxpayer is required to claim input tax credit.

ITAT

Without Pointing Out Any Specific Defect In Audited Books Of Accounts AO Can't And Should Not Make Any Estimated Addition: ITAT

Case Title: Priyamda Media & Infotainment Private Limited Versus DCIT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that without pointing out any specific defect in the audited books of accounts, the AO cannot and should not make any estimated addition.

ITAT Deletes Addition On Availing Accommodation Entries In Shape Of LTCG As It Was Not Recorded In Books Of Accounts

The Indore Bench of Income Tax Appellate Tribunal (ITAT) has deleted the addition of availing accommodation entries in the shape of Long Term Capital Gain (LTCG) as it was not recorded in the books of accounts.

CESTAT

Payment Under IPL Playing Contract, CESTAT Quashes Service Tax Demand Against Cricketer R. Ashwin

Case Title: R. Ashwin Versus The Commissioner of GST & Central Excise

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand against cricketer R. Ashwin.

Fire Incidence Beyond Control Of ONGC Petro, CESTAT Allows Customs Duty Remission

Case Title: ONGC Petro Additions Limited Versus C.C.-Ahmedabad

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty remission on the goods that were destroyed as a result of the fire incident beyond the control of the assessee, ONGC Petro.

Hero Cycle Not Required To Pay Automobile Cess On E-Bike As It Was Already Paid At The Time Of Import: CESTAT

Case Title: M/s Hero Cycle Ltd. Versus Commissioner of CGST, Ludhiana

The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that Hero Cycle is not required to pay automobile cess on an e-bike as it was already paid at the time of import.

CESTAT Allows Excise Duty Exemption On Special Purpose Bullet Proof Armoured Vehicles To Tata Motors

Case Title: M/s JCBL Limited, Unit-II Versus The Commissioner of Central Excise And Service Tax, Chandigarh-II

The Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has granted the excise duty exemption on special purpose bullet-proof armoured vehicles to Tata Motors.

Service Tax Not Payable When Public Funded Research Institutions Like IIT Receive Grants From Govt: CESTAT

Case Title: M/s. Indian Institute of Technology Versus Commissioner of GST and Central Excise

The Chennai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that service tax is not payable when publicly funded research institutions like IIT receive grants or aid from the government for conducting research or project work.

AAAR

Incentives Received Under “Atma Nirbhar Gujarat Sahay Yojna” Can't Be Considered As Subsidy, GST Applicable: Gujarat AAAR

GUJ/GAAAR/APPEAL/2023/07

The Gujarat Appellate Authority of Advance Ruling (AAAR) has held that incentives received under the “Atma Nirbhar Gujarat Sahay Yojna” dated May 16, 2020, declared by the Gujarat Government could not be considered subsidies, and GST is applicable.

AAR

12% GST Applicable On Renting Residential Dwelling Units On Monthly Rental Basis: Karnataka AAR

Advance Ruling No. KAR ADRG 34/2023

The Karnataka Authority of Advance Ruling has held that 12% GST is applicable to renting residential dwelling units on a monthly rental basis.