Madras HC holds that GST appeal filing date is the online submission date, not the physical submission date. Case remanded for reconsideration.
Delhi High Court dismisses NRAI plea, upholds CCPA guidelines banning mandatory service charges in restaurants. Rules practice unfair, tips must be voluntary.
Delhi High Court held that principle enunciated in the criminal jurisprudence in respect of a ‘proof beyond reasonable doubt’ was erroneously applied to section 148 of the Income Tax Act. Thus, order based on incorrect application of principle is liable to be quashed.
Kerala High Court held that revenue cannot proceed to re-assess, on the basis of subsequent CAG report, the assessment which was time barred by virtue of limitation provisions u/s. 25(1) of the KVAT Act.
Delhi High Court held that relaxation of conditions prescribed under rule 9C of the Income Tax Rules is discretionary power and is not amenable to judicial review unless the court finds that exercise is capricious, malafide, arbitrary and/or unreasonable.
Bombay High Court dismisses revenue appeal, upholds ITAT ruling on assessment of CD marketing rights expenditure.
Delhi High Court clarifies in Anindita Sengupta case that SC’s Ashish Agarwal judgment doesn’t mandate reopening concluded income tax reassessments.
Delhi High Court held that Nokia Network OY does not have Fixed Place Permanent Establishment in India [PE] and hence offshore supplies were not taxable in India. Appeal stands dismissed, accordingly.
Delhi High Court held the issuance of notice under section 28(4) of the Customs Act post issuance of notice under section 28(1) on similar factual matrix is bad in law. Thus, subsequent notice issued u/s. 28(4) is set aside.
Delhi High Court held that before undertaking a benchmarking of Advertisement, Marketing and Promotion [AMP expenses], it was incumbent upon the TPO to have found that an international transaction had, in fact, occurred. Thus, appeal of revenue dismissed.
