Constitutional Law – Judicial Review of Economic Policy – Revision of Property Tax – Akola Municipal Corporation revised property tax rates after a gap of 16 years (since 2001) – High Court quashed the resolution citing procedural lapses – Held: The High Court exceeded its jurisdiction by sitting in appeal over a policy decision. Tax revision falls squarely within the...
Taxation Law - Indirect Tax – SVLDRS – Litigation vs. Arrears Category – Petitioner filed declaration under Litigation category under Section 124(1)(a) of Finance Act, 2019 – Tribunal’s remand order dated 30.12.2010 had relegated proceedings to show cause notice stage – Final quantification of duty remained pending as on 30.06.2019 – Held: Petitioner&rsquo...
Taxation Law - International Taxation – Service Permanent Establishment (PE) – Calculation of Threshold Period – Article 5(6)(a) of India-Singapore DTAA – Assessee, a Singapore legal firm, had employees present in India for 120 days – Assessee claimed exclusion of vacation days (36), business development days (35), and common days (5) – Held: To constitute a Ser...
Taxation Law - GST – Exemption – Renting of Residential Dwelling – Entry 13 of Notification No. 9/2017 – Hostel accommodation – Held: Residential building leased to a company, which sub-leases rooms to students/working professionals for long-term stay (3–12 months), qualifies as ‘residential dwelling’ and is ‘used as residence’ – Ex...
Taxation Law - Excise Duty – Exemption – Use of Power – Clubbing of Units – Appellant sought to deny exemption under Notification No. 5/98-CE to Unit No.1 alleging that entire manufacturing process, including stages at Unit No.2, involved power – Supreme Court held that even if units are separate entities, when their processes are integrally connected and collectively...
Taxation Law - Customs – Refund of Duty – Short Landing or Pilferage – Goods not received by importer – Bill of Entry filed but no Out of Charge order issued – Authorities in dispute over whether goods were short-landed or pilfered – Held: Importer entitled to refund of duty under Section 23 of Customs Act as goods were lost before clearance for home consumption...
Income Tax – Faceless Assessment – Section 144B – Violation – Petitioners challenged assessment orders passed by Jurisdictional Assessing Officers despite statutory mandate of faceless assessment under amended provisions effective 01.04.2021 – Held: Assessment orders issued without following faceless regime are invalid – Quashed as contrary to Section 144B and F...
Income Tax – Reassessment – Bar of Limitation – Notice under Section 148 issued on 22.04.2024 to reopen A.Y. 2017–18 – Court held that under first proviso to amended Section 149, such notice is time-barred as six-year limitation expired on 31.03.2024 – Fifth and sixth provisos to Section 149 not applicable to extend limitation under first proviso – Held: N...
Taxation Law - Sales Tax – Trademark – Assignment of Intangible Asset – Situs of Trademark – Transaction Held as Export – Not Taxable Under State Sales Tax Law – Brand Acquisition Agreement transferring ownership of registered trademark ‘Crocin’ from Indian company to UK-based entity executed in London – Held: Trademark, being an intangible ass...
Sales Tax – Definition of Dealer – Club Activity – Profit Motive – Not Established – Exemption Granted – Respondent Hyderabad Race Club engaged primarily in horse racing – Petitioner State contended that activities like sale of oats, tender forms, and food items amounted to business – Held: Club not operating with profit motive – Transactions i...