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An ex-parte order issued against M/s N B Footcare has been set aside by the Delhi High Court under the Central Goods and Services Tax Act, 2017, due to the inappropriate communication of a Show Cause Notice (SCN). On the GST portal, SCN had been uploaded only under the “Additional Notices Tab” before January 16, […]
The Delhi High Court has ruled that a specific clause in the Income Tax Act cannot be used to extend the period for reviewing certain cases under the treaty between India and Switzerland, if the case itself is considered invalid. A division bench of Justices Vibhu Bakhru and Tejas Karia said that, “On a plain […]
Under Section 75(6) of the Goods and Services Tax Act, 2017, an order must be self-contained, and a mere reference to earlier show cause notices is not adequate, the Allahabad High Court ruled. Section 75 of the GST Act is a general provision pertinent to the determination of tax. Section 75(6) of the GST Act […]
The Delhi High Court provided relief to the German cargo airline Lufthansa by overturning the Revenue’s order that denied the company a nil TDS certificate for the fiscal year 2024-25. Section 195 of the Income Tax Act, of 1961, deals with the deduction of TDS (Tax Deducted at Source) on payments incurred to non-resident Indians […]
It was ruled by the Delhi High Court that Fee for Technical Services (FTS) as included u/s 9(1)(vii) of the Income Tax Act, 1961 is related to the transfer of ‘distinctive’, ‘specialized’ knowledge, skill, expertise and know-how by a service provider. Therefore a division bench of Justices Yashwant Varma and Harish Vaidyanathan Shankar noted that […]
Mobile/ telecommunication towers are movable properties, eligible for taking input tax credit under the Central Goods and Services Tax Act, 2017, the Delhi High Court ruled. A division bench of Justices Yashwant Varma and Girish Kathpalia carried that the telecom towers do not come under Section 17(5) of the CGST Act which sets out distinct […]
S.153C Income Tax Act doesn’t bar the jurisdiction of AO to reopen the assessment under section147 when information against the taxpayer is received from a search conducted on another person: Delhi High Court It was carried by the Delhi High Court that section 153C of the Income Tax Act, 1961 does not by itself preclude […]
It was mentioned by the Delhi HC that the wrong citing of the name of the taxpayer in the notice issued to it for the default in deduction of tax at source is just a clerical error. Therefore a division bench of Justices Yashwant Varma and Ravinder Dudeja carried that Show Cause Notice (SCN) along […]
The issuance of the process has been quashed by the Bombay High Court which is served on the directors of the company, M/s. Hubtown Ltd., for offences punishable u/s 276B and 278B of the Income Tax Act for the delay in depositing the TDS as the TDS deducted by the company had already been deposited […]
