Tax
Allahabad High Court Annual Tax Digest 2025
Direct Tax[Income Tax] Filing Of Form 10-IC Prior To Filing Of Return Not Mandatory, Delay May Be Condoned In “Genuine Hardship”: Allahabad High CourtCase Title: CELL COM TELESERVICES PRIVATE LIMITED v. UNION OF INDIA AND OTHERSCase no.: WRIT TAX NO. 278 OF 2024The Allahabad High Court has held that filing of Form 10-IC prior to filing of income tax return is not mandatory and the delay...
Excise | Dietary Supplements Not Pharma Products, CESTAT Delhi Orders Recovery Of ₹1.63 Crore And Personal Penalty On Plant Head
The Delhi Bench, Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Dietary Supplements were not food products, not pharmaceuticals, hence not eligible for area-based excise exemption. A Bench comprising Smt. Binu Tamta (Judicial Member) and Shri. P.V. Subba Rao (Technical Member), dismissed the appeal filed by Pharmaceutical Company by upholding demand of...
Income Tax | Cannot Curtail Trust's Time Window For Availing Exemption On Existing Accumulations: ITAT Delhi
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has allowed a Trust that had accumulated Income for Financial Year 2016-2017 to claim exemption under Section 11 of the Income Tax Act, 1961 and deleted addition of ₹37,99,090. In a recent order, a Division Bench, comprising Shri S. Rifaur Rahman (Accountant Member) and Shri Sudhir Kumar (Judicial Member) on effect of...
No Double Tax, No Tax On Director Salary: CESTAT Kolkata Grants Complete Relief To Neelamber Caterers
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside service tax demands and denial of CENVAT credit raised holding that the issues were already settled in the assessee's favour in an earlier decision. A Bench comprising Technical Member K. Anpazhakan was hearing an appeal challenging the appellate order which had upheld service tax demands...
Customs Act | Penalty U/S 114A Bars Private Warehouse Licence Even Without Criminal Conviction: CESTAT Allahabad
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed appeals thereby upholding the Customs Department's decision rejecting the company's applications for a private warehousing licence and permission to carry out manufacturing operations under the Customs Act, 1962. A Bench comprising Judicial Member S.K. Mohanty and Technical Member...
No Break-Up, No VAT Proof: CESTAT Allahabad Upholds ₹2.19 Crore Service Tax Demand Against Lakmé Franchise Beauty Salon
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that in the absence of any documentary break-up between service receipts and retail sale of goods, the entire receipts of the Lakme Franchise beauty salon are liable to service tax. P. Dinesha (Judicial Member) and Sanjiv Srivastava (Technical Member) stated that no Notes on Accounts, which...
Software Receipts Can't Be Taxed On PE Assumption Already Rejected By ITAT: Delhi High Court
The Delhi High Court has held that software receipts cannot be subjected to tax deduction at source (TDS) on the assumption of a Permanent Establishment (PE) when such an assumption has already been rejected by ITAT, setting aside a withholding certificate issued under Section 197 of the Income Tax Act.A division bench of Justices V. Kameswar Rao and Vinod Kumar was dealing with a petition...
Customs | Mere Location Of DRI Or Central Revenues Control Lab In Delhi Doesn't Confer Jurisdiction: Delhi High Court
The Delhi High Court has held that merely because DRI headquarters or Central Revenues Control Laboratory (CRCL) are located in Delhi does not confer jurisdiction upon it to deal with Customs disputes arising in Tamil Nadu.A division bench of Justices Prathiba M. Singh and Renu Bhatnagar made the observation while dealing with the case of Petitioners, situated in Chennai, but challenging...
Reliance Industries Entitled To Proportionate Cenvat Credit On Insurance Services For Post 01.07.2003 Period: CESTAT Ahmedabad
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Reliance Industries Ltd. is entitled to avail Cenvat credit on insurance services on a proportionate basis for the period on or after 01.07.2003, when Business Auxiliary Service became taxable. Somesh Arora (Judicial Member) and Satendra Vikram Singh (Technical Member) examined whether...
Delhi Air Pollution An 'Emergency': High Court Asks Centre To Consider Temporary GST Relief On Air Purifiers
The Delhi High Court on Wednesday orally remarked that the authorities must provide exemption from GST on air purifiers, considering the air pollution situation in the national capital as an “emergency.”A division bench comprising Chief Justice DK Upadhyaya and Justice Tushar Rao Gedela was hearing a PIL to declare air-purifiers as “medical devices” and remove imposition of 18% GST...
Central & State GST Authorities Must Coordinate To Avoid Multiple Adjudications On Same Issue: Himachal Pradesh High Court
The Himachal Pradesh High Court, applying the Supreme Court's Armour Security case, held that once proceedings are initiated by either the State or Central GST authority, parallel adjudicatory proceedings on the same issue are barred under Section 6(2)(b) of the CGST Act. The Court directed both authorities to coordinate and ensure that the assessee is not subjected to...
Income Tax | Revised 2024 Compounding Guidelines Cannot Be Applied After Case Attains Finality: Madras High Court
The Madras High Court held that once the assessee's entitlement to compounding had attained finality through earlier orders, then the Income Tax Department could not apply the revised Compounding Guidelines. Justice C. Saravanan referred to the Explanation to Section 279(6) of the Income Tax Act, 1961 and noted that the new compounding Guidelines dated 17.10.2024 bearing...