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HC Grants Stay on GST Demand on Seconded Employees: Mitsubishi Electric Case

December 20, 2023 3015 Views 0 comment Print

Punjab & Haryana HC grants stay on GST demand of Rs. 20.46 Cr on Mitsubishi Electric for seconded employees’ salaries, citing Apex Court’s clarification.

Delhi HC Stays GST RCM Demand on Seconded Employees: Metal One Corporation Case

December 20, 2023 3075 Views 0 comment Print

Delhi High Court’s interim relief to Metal One Corp. by staying GST Reverse Charge Mechanism (RCM) show cause notices. Analysis of tax liability on salaries paid to seconded employees.

Opportunity of personal hearing u/s 75(4) of GST Act mandatory even if not opted by assessee

December 20, 2023 8367 Views 0 comment Print

Since it was mandatory on the part of the respondents to provide opportunity to assessee for personal hearing and without giving any such opportunity of personal hearing, the impugned order came to be passed, which amounted to violation of provision specified under Section 75(4).

No separate notification necessary for application of DTAA’s provisions

December 20, 2023 1938 Views 0 comment Print

Explore the Apollo Tyres Ltd. vs CIT case where issues arise regarding the applicability of DTAA provisions without a new notification.

No stay was granted for Income Tax demand during pendency of appeal before CIT

December 20, 2023 3492 Views 0 comment Print

Assessee had not been able to make out a prima facie case in its favour and had a ‘lot to answer’ in the appeal. Assessee’s plea of financial stringency based on its balance-sheet also inspired no confidence as according to AO, the accounts had not been properly maintained, therefore, assessee’s application for stay of demand during the pendency of the appeal before the Commissioner of Income Tax (Appeals) against the assessment order was rightly dismissed.

AO dealing with assessment concerning Subsequent Year to decide on Carry Forward & set off of Business Loss 

December 20, 2023 2067 Views 0 comment Print

Delhi High Court ruling on PCIT Vs Burda Druck India Pvt. Ltd. explores AO’s authority in deciding business loss carry forward. Full text and analysis here.

Section 80IA(4)(ii): Expansion of Telecommunication Service does not constitute a new undertaking

December 20, 2023 672 Views 0 comment Print

Delhi High Court ruling in PCIT vs. Verizon Communications India Pvt. Ltd. case: Analysis of 80IA deduction, expansion of telecom services, and tax holiday denial.

No TDS on Management Fee to AE as same was Not FTS: Delhi HC

December 20, 2023 1260 Views 0 comment Print

Explore the Delhi High Court judgment on Intertek India vs ITO. No TDS for management fee to Associated Enterprises not classified as ‘Fee for Technical Services.’ Full analysis of the case.

Delhi HC Directs Income Tax Refund Release: Tirupati Buildings Case

December 20, 2023 738 Views 0 comment Print

Delhi High Court orders Income Tax Department to release Rs. 87,89,440 refund to Tirupati Buildings Private Limited, adjusted against outstanding demand for AY 2011-12.

GST Appeal delay: HC dismisses writ as petitioner availed statutory remedy

December 20, 2023 1629 Views 0 comment Print

Explore the Kerala High Court’s judgment on denial of GST transitional credit. Learn how the petitioner availed statutory appellate remedy, and the court’s directive for an expedited appeal decision.

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