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Immunity granted by a tax amnesty scheme in respect of liabilities under some enactments, did not afford protection against action under other enactments or law.
M. R. Shah Logistics Pvt. Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28721 (SC)
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In exercise of powers under Article 226 the courts require to independently consider the issues involved.
Vishal Ashwin Patel Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28715 (SC)
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Listing of appeal before HC on Apr 18, 2022 for early disposal is being directed.
Motisons Entertainment India Pvt. Ltd Vs PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL)
(2022) TaxCorp(LJ) 28590 (SC)
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Though the statute under which the Agra Development Authority has been constituted is the UP Urban Planning and Development Act 1973, the same principle which has been laid down in the judgment of this Court in Canara Bank (supra), would govern the present case.
Union Bank of India Vs Additional Commissioner of Income Tax
(2022) TaxCorp(LJ) 28585 (SC)
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The High Court was not right and justified in disposing of the appeal with one paragraph order without discussing the issues which arose for consideration.
PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL) VERSUS M/S. MOTISONS ENTERTAINMENT INDIA PVT. LTD.
(2022) TaxCorp(LJ) 28581 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=86760&Category=Judgment&CategoryType=Zip
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CBDT Circular No. 05/2012 dt. Aug 1, 2012 is clarificatory in nature, thus, effective from the date of implementation of Regulation 6.8 of the MCI Regulations, i.e., from Dec 14, 2009.
Apex Laboratories Pvt. Ltd Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 28429 (SC) · Section 37(1)
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In the peculiar facts and circumstances of the instant case, we direct that the appellant be given benefit of the amounts deposited towards first two instalments while reckoning the tax liability of the appellant after revised assessment.
Yogesh Roshanlal Gupta Vs CENTRAL BOARD OF DIRECT TAXES
(2022) TaxCorp(LJ) 28393 (SC)
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The reasons based on which the CIT(A) concluded that the set up was an expansion of the old unit and not a new unit were not compliant with the tests formulated in the aforesaid rulings and applied in the instant case.
Sociedade De Fomento Industrial Pvt. Ltd Vs THE COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28255 (SC) · Section 10B
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The transfer petitions have become infructuous in view of the new Scheme and also the application for intervention is being disposed of.
LAKSHYA BUDHIRAJA & ANR. ETC. Vs CENTRAL BOARD OF DIRECT TAXES ETC.
(2022) TaxCorp(LJ) 28131 (SC)
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Where the same Statute, uses different terms and expressions, then it is clear that Legislature is referring to distinct and different things.
KERALA STATE BEVERAGES MANUFACTURING & MARKETING CORPORATION LTD. VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE 1 (1)
(2022) TaxCorp(LJ) 28101 (SC) · https://taxcorp.in/FileOpenDT.aspx?ID=86281&Category=Judgment&CategoryType=Zip
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Surcharge is enhancement of sales tax and when the sales tax tax levied under the KGST Act is allowed, there is no reason not to allow deduction of surcharge on sales Tax.
Kerala State Beverages Manufacturing & Marketing Corporation Ltd Vs The Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 28077 (SC) · Section 40(a)(iib)
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A challenge of this nature would have to be brought before the Court by a person aggrieved.
Amit Sahni Vs UNION OF INDIA & ANR.
(2021) TaxCorp(LJ) 27980 (SC)
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SC - Pending disposal of appeal, status-quo shall be maintained by the parties and to facilitate an early disposal - Dispose appeal preferably in 3 months.
Indus Towers Ltd. Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 27971 (SC)
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SC - Amendment in Gratuity Act prospective - Enhanced ceiling under the Payment of Gratuity Act, 1972 (Gratuity Act) applies from May 24, 2010 and not from Jan 1, 2007.
Krishna Gopal Tiwary & Anr Vs UNION OF INDIA & ORS
(2021) TaxCorp(LJ) 27261 (SC) · Section 10(10)
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S. 254(2A) Stay by ITAT: Since the object of the 3rd proviso to s. 254(2A) is the automatic vacation of a stay that has been granted on the completion of 365 days, whether or not the assessee is responsible for the delay caused in hearing the appeal, such object being itself discriminatory, is liable to be struck down as violating Article 14 of the Constitution of India. Also, the said proviso would result in the automatic vacation of a stay upon the expiry of 365 days even if the Appellate Tribunal could not take up the appeal in time for no fault of the assessee. Further, vacation of stay in favour of the revenue would ensue even if the revenue is itself responsible for the delay in hearing the appeal. In this sense, the said proviso is also manifestly arbitrary being a provision which is capricious, irrational and disproportionate so far as the assessee is concerned. Consequently, the third proviso to s. 254(2A) will now be read without the word “even” and the words “is not” after the words “delay in disposing of the appeal”. Any order of stay shall stand vacated after the expiry of the period or periods mentioned in the Section only if the delay in disposing of the appeal is attributable to the assessee.
DCIT vs. Pepsi Foods Ltd
(2021) TaxCorp(LJ) 26506 (SC) · Section 254(2A)
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The contesting parties is directed to file written submission on or before March 26, 2021.
Sanfi Aventis Amerique Du Nord & Ors Vs THE DEPARTMENT OF REVENUE
(2021) TaxCorp(LJ) 26391 (SC)
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Insertion of the expression even if the delay in disposing of the appeal is not attributable to the assessee violates Article 14 of the Constitution and ruled that where delay in disposing appeal is not attributable to the assessee, ITAT has power to grant extension of stay beyond 365 days in deserving cases.
Pepsi Foods Ltd Vs DEPUTY COMMISSIONER OF INCOME TAX & ANR.
(2021) TaxCorp(LJ) 26389 (SC)
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RoI filed before the due date u/s 139(1) is proper compliance under sub-rule (1A) of rule 5.
Jindal Steel Vs COMMISSIONER OF INCOME TAX
(2021) TaxCorp(LJ) 26388 (SC)
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The language of Sec. 56(2)(viii) and 57(iv) are plain, unambiguous, and without scope of taking outside aid for interpretation.
Mahender Pal Narang Vs CENTRAL BOARD OF DIRECT TAXES MINISTRY OF FINANCE & ORS.
(2021) TaxCorp(LJ) 26387 (SC)
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Interest component will partake the character of amount due under Section 244A and interest computed after April 1, 1989 should be computed in accordance with Sec. 244A.
Syndicate Bank Vs THE COMMISSIONER OF INCOME TAX & ANR.
(2021) TaxCorp(LJ) 26386 (SC)
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