Tax Archives | Page 5 of 7

Cal HC | Detention order quashed due to lack of opportunity of hearing in the matter of S. 129 of the West Bengal Goods and Service Tax Act, 2017

Calcutta High Court: Md. Nizamuddin, J. disposed of a petition which was filed challenging the impugned order passed by the Deputy Commissioner

Experts Corner Tarun Jain (Tax Practitioner)

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 24

Case Briefs Tribunals/Commissions/Regulatory Bodies

Does Income Tax Act prohibit HRA Exemption On Rent Paid To Wife? ITAT answers

Income Tax Appellate Tribunal (ITAT), New Delhi: An appeal was filed by the assessee against the order of CIT(A)-21, New Delhi dated

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

Will Tax deducted at source be attracted on compensation awarded under Consumer Protection Act “in the form of simple interest”? NCDRC answers

National Consumer Disputes Redressal Commission (NCDRC): The Coram of Dinesh Singh (Presiding Member) and Justice Karuna Nand Bajpayee (Member) expressed that in

Case Briefs High Courts

Guj HC | Court allows writ furnishing the GSTR – 6 return for recording and distributing the ISD credit

Gujarat High Court: The Division bench of J.B. Pardiwala and Nisha M. Thakore, JJ., allowed the petition in a matter related to

Case Briefs Supreme Court

“In a taxing statute, it is the plain language of the provision that has to be preferred”. APMCs liable to pay service tax under the category of ‘renting of immovable property service’: SC

Supreme Court: In the instant appeals, the Market Committees located in Rajasthan raised their grievance over the decision of CESTAT that respective

Case Briefs High Courts

Cal HC │ No intention of any evasion of tax; Court directs refund of penalty and tax paid on protest

Calcutta High Court: Md. Nizamuddin, J. decided on a petition which was filed challenging the impugned order of the appellate commissioner confirming

Experts Corner Tarun Jain (Tax Practitioner)

India Proposes to Tax Crypto Assets: A Review

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 12

Case Briefs Supreme Court

Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty

“When the undeniable facts, including the traffic blockage due to agitation, are taken into consideration, the State alone remains responsible for not providing smooth passage of traffic.”

Case Briefs Supreme Court

State ‘exclusivity’ for disallowance of certain fee, charge, etc. is to be viewed from the nature, not the number of undertakings on which the levy is imposed: SC

Supreme Court: The Division Bench of R. Subhash Reddy* and Hrishikesh Roy, JJ., held that to determine State Monopoly for disallowance of

Op Eds OP. ED.

Taxation of Cryptocurrency in India

by Vaibhav Garg*

Case Briefs Tribunals/Commissions/Regulatory Bodies

Can merely disowning bank accounts exempt assessee from paying tax? Read why ITAT approved addition of Rs 12.81 Crores under S.68 of Income Tax Act

Income Tax Appellate Tribunal (ITAT), New Delhi: Stating that, “Urgent needs invite urgent action”, Amit Shukla, Judicial Member and Dr B.R.R. Kumar,

Experts Corner Tarun Jain (Tax Practitioner)

Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 4

Experts Corner Tarun Jain (Tax Practitioner)

What’s There in the Name? Exploring Relevance of Nomenclature in Tax Laws

by Tarun Jain†

Op Eds OP. ED.

The Golden Rule of Interpretation and Section 254(2-A), Income Tax Act

by Ananya Sharma†

Case Briefs

Maha AAR | Whether GST will be payable on amount collected as fees from ‘Members’ of a ‘Club’ as monthly contribution? Detailed Report

Maharashtra Authority for Advance Ruling: The Bench of Rajiv Magoo, Additional Commissioner of Central Tax (Member) and T.R. Ramnani, Joint Commissioner of

Case Briefs High Courts

[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation

Karnataka High Court: S. Sunil Dutt Yadav J. disposed off the petition and reinstated an observation “If any money is due to

Case Briefs Supreme Court

SCC Times

Tax

Cal HC | Detention order quashed due to lack of opportunity of hearing in the matter of S. 129 of the West Bengal Goods and Service Tax Act, 2017

Relevance of Claimant’s Blemished Conduct: New Juridical Expositions on Contests Against State

Does Income Tax Act prohibit HRA Exemption On Rent Paid To Wife? ITAT answers

Will Tax deducted at source be attracted on compensation awarded under Consumer Protection Act “in the form of simple interest”? NCDRC answers

Guj HC | Court allows writ furnishing the GSTR – 6 return for recording and distributing the ISD credit

“In a taxing statute, it is the plain language of the provision that has to be preferred”. APMCs liable to pay service tax under the category of ‘renting of immovable property service’: SC

Cal HC │ No intention of any evasion of tax; Court directs refund of penalty and tax paid on protest

India Proposes to Tax Crypto Assets: A Review

Traffic blockage due to agitation, failure to deliver consignment within validity period of e-way bill; SC imposes cost of Rs. 59000 on Sales Tax Officer for illegally imposing penalty

State ‘exclusivity’ for disallowance of certain fee, charge, etc. is to be viewed from the nature, not the number of undertakings on which the levy is imposed: SC

Taxation of Cryptocurrency in India

Can merely disowning bank accounts exempt assessee from paying tax? Read why ITAT approved addition of Rs 12.81 Crores under S.68 of Income Tax Act

Claiming Refund Sans Challenge to Assessment in Customs Law: The Controversy Explained

What’s There in the Name? Exploring Relevance of Nomenclature in Tax Laws

The Golden Rule of Interpretation and Section 254(2-A), Income Tax Act

Maha AAR | Whether GST will be payable on amount collected as fees from ‘Members’ of a ‘Club’ as monthly contribution? Detailed Report

[CGST Act] Kar HC directs to consider refund application by Swiggy for the amount paid allegedly under duress and coercion during investigation

Nomenclature of a Tax does not determine the nature of the levy or its true character: Supreme Court

India and Retrospective Tax on Indirect Transfers: Burying the Hatchet

Supreme Court emphasises on Simplification of Tax Law