Manipur High Court held that the benefit of HRA is for the welfare of the families of the employees who are posted in difficult stations like the North Eastern region. Accordingly, denial of benefit of HRA/ additional HRA to Central Government employees posed in NE region who had kept his family in previous place is unjustified.
ITAT Bangalore held that interest under section 234A cannot be levied when the return of income is filed within the time stipulated in section 139(1) of the Income Tax Act.
ITAT Mumbai held that mere delay in filing of Form No. 67 cannot preclude the assessee from claiming the benefit of foreign tax credit in respect of tax paid outside India.
Andhra Pradesh High Court held that main activity of the petitioner is imparting education with a non-commercial motive. Running of hostel and supplying food at subsidized price is incidental activity. Accordingly, transaction of supply of food items and beverages to students cannot be treated as sale of goods and hence VAT not applicable.
ITAT Delhi held that once the assessee was able to demonstrate that the amount received is in the nature of managerial services, it cannot be treated as FTS on estimated basis. Such receipt not being FTS is not taxable in India.
Gujarat High Court held that detachable warrants have conceivable cost of acquisition and the same is deductible from sale consideration for calculation of capital gain.
Delhi High Court held that the very act of filing an appeal against an order imposing customs duty is a protest against the duty as assessed. Accordingly, the same is to be construed as duty paid under protest.
Delhi High Court held that capital gain earned on sale of shares by non-resident is not taxable in terms of Article 13(4) of India and Singapore (DTAA) based on Tax Residency Certificate. Also held that revenue has to accept Tax Residency Certificate and cannot go behind it.
CESTAT Ahmedabad held that service of soil conservation and land reclamation undertaken by public sector undertaking which is provided to Government is exempt from service tax vide notification no. 25/2012.
ITAT Mumbai held that reopening of assessment under section 147 of the Income Tax Act without iota of evidence or any cogent reasons is unsustainable and liable to be quashed.
