Tax
Karnataka High Court Pulls Up CBIC For Non-Compliance, Seeks Clarity On Applicability Of S. 9(5) CGST Act To Uber's 'Subscription' Model
The Karnataka High Court directed the CBIC to clarify whether passenger transportation services under Uber's subscription model attract GST under Section 9(5) of the CGST Act. Justice S.R. Krishna Kumar also directed the CBIC to place the matter before the GST Council, if required, and file a status report. Section 9(5) of the Central Goods and Services Tax (CGST) Act, 2017, is...
GST | Delhi High Court Grants Interim Relief To ICICI Bank Over Demand Of ₹216 Crores For Minimum Balance Non-Maintenance Charges
In yet another writ petition by ICICI Bank, the Delhi High Court has granted interim relief to ICICI Bank in a demand pertaining to charged levied by the Bank for not maintaining a Minimum Average Balance (MAB). As is the norm in the banking sector, while opening a bank account, the customer signs an Account Opening Form post which the banking relationship is activated. One of...
Security & Scavenging Services To Govt Hospitals Qualify As "Pure Services", Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that security and scavenging services provided to government-run medical colleges and hospitals qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017. The Authority held that services essential to the functioning of public hospitals, when supplied without any element...
GSTAT Directs Builder To Return Over ₹20 Lakhs Benefit To Diya Greencity Homebuyers With Interest
The Goods and Services Appellate Tribunal (GSTAT), Anti Profiteering Division at Delhi has directed the Builder to return ₹20,21,440 out of the Amount not passed on, along with interest to the homebuyers of Diya Greencity Project. In a recent order, a Division Bench comprising, Shri. Mayank Kumar Jain (Judicial Member) and Shri. Anil Kumar Gupta (Technical Member) verified that...
CESTAT Mumbai Grants Major Relief To Capgemini; Holds IT/ITES Services Eligible For CENVAT Credit
The Mumbai Bench of the Customs, Excise & Service Tax Appellate Tribunal has partly allowed an appeal filed by Capgemini Technology Services India Ltd., holding that most of the input services used in provision of Information Technology/Information Technology Enabled Services output services qualify as input services under Rule 2(l) of the CENVAT Credit Rules, 2004. The...
Tax Weekly Round-Up: December 15 - December 21, 2025
SUPREME COURTIncome Tax | Foreign Companies' Head Office Expenses For Indian Business Subject To Deduction Limit Under S. 44C : Supreme CourtCause Title: DIRECTOR OF INCOME TAX (IT)-I, MUMBAI. VERSUS M/S. AMERICAN EXPRESS BANK LTD. (and connected case)In a set-back to foreign companies doing business operations in India, the Supreme Court on Monday (December 15) held that all head...
Performance Incentives Earned By Advertising Agency From Media Firms Not Taxable: Delhi High Court
The Delhi High Court has made it clear that the incentives received by an advertising agency from media firms for achieving benchmark targets is not susceptible to levy of service tax.A division bench of Justices Prathiba M. Singh and Shail Jain observed,“An advertising agency primarily books slots on electronic media and books space in the print media on behalf of its clients. The...
Income Tax Act | ITAT Mumbai Grants Major Tax Relief To Vodafone; Deletes Depreciation, TDS & S.14A Disallowances
The Mumbai Bench of the Income Tax Appellate Tribunal has held that multiple additions made by the Assessing Officer could not be sustained in law. The Bench held that the transfer of passive telecom tower assets pursuant to a court-approved demerger amounted to a genuine “gift” under Section 47(iii), and the Assessing Officer could not artificially impute consideration...
Digitalisation, GIS Mapping And Tech Consultancy For Jal Jeevan Mission Are 'Pure Services', Exempt From GST: West Bengal AAR
The West Bengal Authority for Advance Ruling (AAR) has held that digitalisation, GIS mapping, monitoring, data management and technical consultancy services provided to the Public Health Engineering Department (PHED) in connection with water supply schemes qualify as “pure services” and are exempt from Goods and Services Tax (GST) under Notification No. 12/2017. The...
Allahabad High Court Directs Criminal Contempt Against GST Official For Filing Misleading Personal Affidavit
On Thursday, Allahabad High Court directed initiation of criminal contempt proceedings against Additional Commissioner, Grade-2(Appeal) First, State Tax, Meerut for filing a misleading personal affidavit before the Court despite being given 2 opportunities. Noting that the impugned order did not show any consideration of the circulars and only quoted a report signed by an...
Non-Filing Of ITR By Creditor Not Proof For Lack Of Creditworthiness: Patna High Court Deletes Income Tax Additions
The Patna High Court has held that the Income Tax Appellate Tribunal was not justified in restoring an addition of ₹1.91 crore under Section 68 of the Income Tax Act after reversing a reasoned order of the Commissioner of Income Tax (Appeals), where the assessee had produced documentary evidence and the Assessing Officer's remand report did not disclose any adverse material. A...
Levy Of Service Tax On 'Access To Amusement Facilities' Unconstitutional: Kerala High Court
The Kerala High Court held that the levy of service tax on 'access to amusement facilities' is unconstitutional, as the entire activity squarely falls within the State's taxing power under Entry 62 of List II (entertainments and amusements) of the Constitution of India.Justices A. Muhamed Mustaque and Harisankar V. Menon stated that the provisions of the Entertainments Tax Act also seek to...