high court judgments articles

Service of Notice by E-Mail or Whats apps

I do not see what more can be done for the purposes of this motion. It cannot be that our rules and procedure are either so ancient or so rigid (or both) that without some antiquated formal service mode through a bailiff or even by beat of drum or pattaki, a party cannot be said to have been ‘properly’ served....

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Posted Under: Income Tax |

Do Not Use Prefixes Like “Mr/Ms/Mrs/M/s” in Cause Title: Bombay HC

The Bombay High Court has issued a Circular dated April 3, 2017 directing the practitioners not to use prefixes like Mr/Ms/Mrs/M/s in the cause title of legal proceedings....

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Posted Under: Income Tax |

Sale in course of import for Leasing Transactions: CST

In a recently pronounced judgment in the case of Hewlett Packard Financial Services vs The State of Karnataka, The Deputy Commissioner of Commercial Taxes (Audit) (‘Revenue’), the Karnataka High Court dealt with the issue relating to entitlement of VAT exemption by virtue of Section 5(2) of the Central Sales Tax Act, 1956 (‘CST Act...

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Posted Under: Income Tax |

Recent case laws applicable to NGOs / Charitable Trusts

[2015] 55 taxmann.com 255 (SC) SUPREME COURT OF INDIA Queen’s Educational Society v. Commissioner of Income-tax *In favour of assessee Where a surplus was made by educational institution which was ploughed back for educational purposes, said institution was to be held to be existed solely for educational purpose and not for purpose ...

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Posted Under: Income Tax |

Compilation of recent important Income-tax Rulings 2016

Sec 194J TDS inapplicable on payments in kind, allows relief to SRK company [Red Chillies Entertainment Pvt. Ltd - ITA No.5271/Mum/2013 (Mum)]: Mumbai ITAT deletes expense disallowance u/s 40(a)(ia) in case of Red Chillies Entertainment Pvt. Ltd. for AY 2010-11, holds no Sec 194J TDS for payments made in kind to actors; Relies on SC ru...

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Posted Under: Income Tax |

Road ahead for Developers after Delhi High Court Judgement

All of us would have observed reports in the press, that the Hon’ble Delhi High Court has ruled on 3.6.2016, in the case of a writ petition, that in the case of a composite contract between a buyer of an apartment and the developer of the apartment, wherein the total value of the apartment includes the value of land also, no service tax...

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Posted Under: Income Tax |

No Service tax on sale of under construction flats if contract price includes land value

Suresh Kumar Bansal vs UOI (Delhi High Court)

Hon’ble High Court of Delhi held that no Service tax under Section 65(105)(zzzh) of the Finance Act to be levied on composite contract as there is no machinery provision for ascertaining the service element involved in the composite contract....

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No Service Tax Audit by Service Tax Department or CAG

Mega Cabs Pvt. Ltd. Vs. Union Of India & Ors. (Delhi High Court)

The Hon’ble High Court, after detailed analyses: Declared Rule 5A(2) of the Service Tax Rules, as amended, to the extent that it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of the documents mentioned therein on demand, as ultra vires the Finance Act and, ...

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Service Tax on Construction Services provided to IIT

Shapoorji Paloonji & Company (P) Ltd. Vs. Commissioner, Customs & Central Excise & Service Tax (Patna High Court)

Whether an authority established under an Act of Parliament/ State Legislature is a Governmental authority, for claiming exemption under the Mega Exemption Notification No. 25/2012-ST dated June 20, 2012, without having 90% or more equity/control in it by the Government?...

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Posted Under: Income Tax |

Purchase tax cannot be levied on stock transfer from one State to another for eventual export of goods as it is sale in the course of export

A.B. Mauri India (P.) Ltd. Vs. Deputy Commercial Tax Officer, Ranigunz Circle, Hyderabad [(2016) 65 taxmann.com 135 (Andhra Pradesh)]

The Hon’ble High Court of Andhra Pradesh held that as long as the chillies were transferred from Secunderabad branch to Cochin branch, which had been exported and the conditions enumerated in Section 5(1) of the CST Act are satisfied...

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Posted Under: Income Tax |
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