CESTAT Bangalore held that amount taxed in the hands of partner u/s 28(v) needs to be allowed in the hands of the firm u/s 40(b) of the Income Tax Act.
Karnataka High Court in cancellation of GST registration held that sufficient time needs to be given for furnishing the documents, accordingly, order quashed with a direction to restore the proceedings for reconsideration by the department.
CESTAT Chennai held that no documents are placed on record establishing that services are rendered in India, accordingly, service tax liability under management, maintenance or repair service unsustainable.
Bombay High Court dismissed PIL in absence of any absolute evidence or live link between the alleged malpractices in the B.M.C and private respondents.
Patna High Court held that non-constitution of Appellate tribunal deprives petitioner’s statutory right to appeal u/s. 112(8) and 1129(9) of Bihar Goods and Services Tax Act (BGST).
ITAT Delhi held that the income earned on the job assigned at Indonesia cannot be considered to be global income of the assessee to be taxable in India.
Bombay High Court held that initiation of re-assessment proceedings in violation of the procedure prescribed under section 148A(b) of the Income Tax Act i.e. without supplying requisite material is bad in law and liable to be set aside.
ITAT Hyderabad held that payments made for making use of shrink wrap computer software wherein there is no transfer of any copyright nor grant of any commercial right to exploit it doesn’t fall within the definition of royalty and hence TDS not deductible.
CESTAT Chennai held that appeal by department dismissed as time-barred as review order as required u/s 129D(2) of the Customs Act, 1962 assumed to have been passed beyond 3 months as no evidence produced proving delay in receiving review order.
Calcutta High Court held that invocation of revisional jurisdiction by PCIT u/s 263 of the Income Tax Act ignoring the order passed u/s 153A of the Income Tax Act as immaterial and irrelevant unjustified.
