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Archive: 17 March 2022

Posts in 17 March 2022

Annual Kerala Flood cess return date extended to 30.04.2022

March 17, 2022 2874 Views 0 comment Print

Annual Kerala Flood cess return date extended to 30.04.2022 from earlier date of 15th of March 2022. KERALA STATE GOODS AND SERVICES TAX DEPARTMENT NOTIFICATIONS [No. 2/2022–STATE TAX] CT/6815/2021-GSTINFO4 Thiruvananthapuram, 17/03/2022 In exercise of the powers conferred by second proviso to rule 6 of the Kerala Flood Cess Rules, 2019, the Commissioner of State Tax, […]

6.63 crore ITRs & 99.27 lakh forms filed on new e-Filing portal

March 17, 2022 1152 Views 0 comment Print

More than 6.63 crore Income Tax Returns (ITRs) and 99.27 lakh statutory forms filed on the new e-filing portal of the Income Tax Department More than 6.63 crore Income Tax Returns (ITRs) were filed for AY 2021-22 on the new e-filing portal of the Income Tax Department as on 15th March, 2022, which was the […]

Consideration for mere resale/use of computer software through EULAs/distribution agreements is not Royalty

March 17, 2022 1215 Views 0 comment Print

GE Intelligent Platforms Asia Pacific Pte Ltd Vs A.C.I.T (ITAT Delhi) ITAT held that amounts paid by resident Indian end-users/distributors to non-­resident computer software manufacturers/suppliers, as consideration for the resale/use of the computer software through EULAs/distribution agreements, is not the payment of royalty for the use of copyright in the computer software, and that the […]

Extended Limitation cannot be invoked in absence of Fraud by Taxpayer

March 17, 2022 756 Views 0 comment Print

Benefit of extended period of limitation is not available to Revenue in the present matters, there being no element of fraud, mis-statement or contumacious conduct on the part of the appellant.

Discussion & finding of OIA cannot be regarded as amounting to a remand

March 17, 2022 2352 Views 0 comment Print

In the present case, the observation made by the Commissioner (Appeals) in Para XXII,XXIII, II, XII, XXXVIII mentioned in the part (D) of discussion and finding of impugned OIA cannot be regarded as amounting to a remand.

HC quashes section 148 Notice & directs AO to pass reasoned & speaking order

March 17, 2022 2067 Views 0 comment Print

HC directs Ao to pass a reasoned and speaking order after giving an opportunity of hearing to the petitioner or its authorised representative within eight weeks from the date of communication of this order and all further proceedings will depend upon the final out come of the order to be passed by the respondents on the aforesaid representation.

HC direct CIT(A) to pass speaking order while rejecting petition for stay of demand

March 17, 2022 1413 Views 0 comment Print

Majumder Global IP Vs Union of India (Calcutta High Court) Facts involved in the instant case in brief is that the petitioner being aggrieved by the assessment order in question filed the statutory appeal before the Commissioner of Income Tax (Appeals) sometimes in the month of October 25, 2021 and petitioner makes an innocuous prayer […]

Suppression of fact cannot be alleged when demand is based on information appearing in Balance Sheet

March 17, 2022 3933 Views 0 comment Print

Tribunal has held that suppression of the fact can not be alleged when the demand is raised on the basis of information appearing in Balance Sheet. In view of the above, the appeal filed by the Department is liable to be dismissed and we do so.

Cenvat Credit of Service tax allowed on Trading activity prior to 01.04.20211

March 17, 2022 2550 Views 0 comment Print

Adani Energy Ltd Vs C.S.T. Service Tax (CESTAT Ahmedabad) The Cenvat credit on input services was denied on the ground that the input services were also used in PNG Sale i.e. trading activity. Since the input services were not used for providing of output services, the Cenvat credit used in such activity was denied. We […]

Despite existence of alternative remedy in case of violation of principles of natural justice HC can accept writ petition

March 17, 2022 4365 Views 0 comment Print

Bharat Mint And Allied Chemicals Vs Commissioner Commercial Tax (Allahabad High Court) The stand taken by the respondents in the counter affidavit that the writ petition is not maintainable as the petitioner has an alternative remedy of appeal under Section 107 of the Act, can also not be accepted inasmuch as it is settled law […]

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