Tax Arbitration in India: Scope and Trends
by Tarun Jain†
Cite as: 2024 SCC OnLine Blog Exp 23
Tax Liability
Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act
The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law
Who is an E-Commerce Operator? Karnataka AAR answers
Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and
If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains
Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of
If a person willfully attempts to evade tax, he can be prosecuted under S. 276C(1) of the Income Tax Act: Bom HC
Bombay High Court: The Division Bench of K.R. Shriram and Amit B. Borkar, JJ., discussed when a person can be prosecuted under
Tax liability of a power generator (which also manufactures sugar) supplying electricity to a distributor, whether a Question of law or of fact? Supreme Court clarifies
Whether the State had the legislative competence to levy duty on the sale of electricity to an intermediary distributor is a question of law.
ITAT | Whether DTAA protection in respect of taxation of dividend in source jurisdiction, can be extended to ‘dividend distribution tax’ under S. 115-O, Income Tax Act, in the hands of a domestic company? Matter referred to larger Bench
Income Tax Appellate Tribunal (ITAT): A two-Member Bench of Pramod Kumar, Vice President and Amarjit Singh, Judicial Member, referred a seminal question
Karnataka HC rules that the power of ITAT to make an order is not limited to the grounds of appeal
Karnataka High Court: A Division Judge Bench comprising of Vineet Kothari and S. Sujatha, JJ., decided an Income Tax Appeal wherein it