Tax Cases Weekly Round-Up: 22 To 28 October, 2023

Supreme Court State Amendments Made To VAT Acts After GST Came Into Effect Are Invalid : Supreme Court Case Title: The State of Telangana & Ors. V. M/S Tirumala Constructions., Civil Appeal No(S). 1628 Of 2023 Citation : 2023 LiveLaw (SC) 927 A Division Bench of the Supreme Court, while deciding the appeals arising from judgments of Telangana, Gujarat and Bombay High Court with respect to the validity of VAT Amendment Act in their respective states, made several significant findings regarding Section 19 of the Constitution (101st Amendment) Act (Amendment), 2016, which allowed the introduction of the Goods and Services Tax. Delhi High Court 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). Delhi High Court Directs Dept. To Refund IGST On Telecommunication Services Rendered By Vodafone Idea To Foreign Telecom Operators Case Title: Vodafone Idea Limited Versus Union Of India & Ors. The Delhi High Court has directed the department to refund IGST on telecommunication services rendered by Vodafone Idea to foreign telecom operators (FTO). 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. Bombay High Court Admission Fees Paid To Club For Corporate Membership Is Exclusively For Business Purpose, It Is 'Revenue' In Nature: Bombay HC Case Title: Swiss Re Services India Pvt. Ltd. Vs Deputy Commissioner Of Income-Tax The Bombay High Court has held that the admission fees paid to a club towards corporate membership are wholly and exclusively for business purposes, and the same are revenue-generating in nature. Bombay High Court Restrains GST Dept. From Passing Final Order On Demand Notices Against Delta Corp. Case Title: Delta Corp Limited & Anr. Versus Union Of India & Ors. The Bombay High Court has restrained the GST Department from passing final order on demand notices against Delta Corp. Madras High Court Madras HC Directs Income Tax Dept. To Lift Attachment Of Pension Account Considering Age, Ailment Of Assessee Case Title: G.K.Reddy Versus DCIT Citation: 2023 LiveLaw (Mad) 327 The Madras High Court has directed the income tax department to lift the attachment of the pension account of the assessee considering his age and ailment. Gujarat High Court Gujarat High Court Stays Proceedings Concerning GST Imposition On Transfer Of Leasehold Rights Of GIDC Land Case Title: Suyog Dye Chemie Pvt Ltd Versus Union Of India LL Citation: 2023 LiveLaw (Guj) 169 The Gujarat High Court stayed the proceedings in respect of the issue related to the imposition of GST on the transfer of leasehold rights to Gujarat Industrial Development Corporation (GIDC) land and issued the notice to the department. Form No.10-IC Couldn’t Be Uploaded On ITBA Portal Due To Technical Problem: Gujarat High Court Allows Section 115BAA Concessional Tax Benefit Case Title: Principal Commissioner Of Income Tax 1 Versus KGY Glass Industries (P) Ltd. The Gujarat High Court has allowed the benefit of concessional tax under Section 115BAA of the Income Tax Act, as Form No.10-IC could not be uploaded on the Income Tax Business Application (ITBA) portal due to technical problems. Allahabad High Court No Provision For Taxing Stock Transfer From One Unit To Another Within State: Allahabad High Court Quashes Penalty Order Case Title: M/S Vacmet India Ltd. v. Additional Commissioner Grade -2 (Appeal) And Another The Allahabad High Court has held that there is no provision for taxing goods (stock transfer) being transported from one unit of the assesee to another within the State of Uttar...

Tax Cases Weekly Round-Up: 22 To 28 October, 2023

Mariya Paliwala

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