Revenue Archives | Page 2 of 2

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the services provided by subsidiary company to its parent company in a foreign country could be treated as export of services? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member) allowed the appeals which were filed against the common Order-in-Appeal

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Amount received by Revenue, as deposit or pre-deposit unauthorisedly or under mistaken notion, etc., cannot be retained by Revenue; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order

Cyril Amarchand Mangaldas Experts Corner

Ponzi Schemes in India –The Legal and Regulatory Landscape

by Ankoosh Mehta† and Janvi Manek††
Cite as: 2021 SCC OnLine Blog Exp 64

Experts Corner Tarun Jain (Tax Practitioner)

Balancing Taxpayer Rights while protecting Interests of Revenue: A case comment on Supreme Court decision clarifying provisional attachment mechanism under GST Laws

by Tarun Jain†

Cite as: 2021 SCC OnLine Blog Exp 61

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Revenue has miserably failed to discharge its onus; Tribunal finds impugned order opposed to principles of natural justice

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed the appeals which were filed after the Adjudicating Authority

Case Briefs Supreme Court

Explained| Scope of Section 80-IA(5) of the Income Tax Act, 1961 with respect to determination of quantum of deduction under Section 80-IA(1)

Supreme Court: Interpreting the true scope of Section 80-IA(5) of the Income Tax Act, 1961, the bench of L. Nageswara Rao* and

Case Briefs High Courts

Ori HC | No doubt, industrialization is required for enhancement of revenue, but that does not mean at the cost of the lives of human being by destroying eco-system

Orissa High Court: A Division Bench of Mohammed Rafiq and B. R. Sarangi, JJ., disposed off the writ petition holding that equity

Case Briefs High Courts

Kar HC | Income from the exercise of the stock option has to be treated as income from salaries only when the relationship of employer-employee is established for purposes of S. 15-17 of IT Act

Karnataka High Court: A Division Bench of Alok Aradhe and H. T. Narendra Prasad JJ., allowed the appeal and quashed the impugned

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Calculation of Revenue found to be erroneous and high pitched; Tribunal allows appeal setting aside penalty S. 11AC read with R. 25 of Central Excise Rules

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Anil Choudhary (Judicial Member), allowed an appeal which was filed aggrieved by the judgment

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P.K. Choudhary (Judicial Member), dismissed an appeal filed by the Revenue alleging that the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act

Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. Dinesha (Judicial Member) allowed the appeal filed by a shipping company against the

Case Briefs Tribunals/Commissions/Regulatory Bodies

SCC Times

Revenue

CESTAT | Whether the services provided by subsidiary company to its parent company in a foreign country could be treated as export of services? Tribunal answers

CESTAT | Amount received by Revenue, as deposit or pre-deposit unauthorisedly or under mistaken notion, etc., cannot be retained by Revenue; Tribunal allows appeal

Ponzi Schemes in India –The Legal and Regulatory Landscape

Balancing Taxpayer Rights while protecting Interests of Revenue: A case comment on Supreme Court decision clarifying provisional attachment mechanism under GST Laws

CESTAT | Revenue has miserably failed to discharge its onus; Tribunal finds impugned order opposed to principles of natural justice

Explained| Scope of Section 80-IA(5) of the Income Tax Act, 1961 with respect to determination of quantum of deduction under Section 80-IA(1)

Ori HC | No doubt, industrialization is required for enhancement of revenue, but that does not mean at the cost of the lives of human being by destroying eco-system

Kar HC | Income from the exercise of the stock option has to be treated as income from salaries only when the relationship of employer-employee is established for purposes of S. 15-17 of IT Act

CESTAT | Calculation of Revenue found to be erroneous and high pitched; Tribunal allows appeal setting aside penalty S. 11AC read with R. 25 of Central Excise Rules

CESTAT | Assessee eligible for availing CENVAT credit on service tax paid on outward transportation of its finished goods; Tribunal dismisses appeal by the Revenue

CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act

CESTAT | No malafide intention found by revenue raises assumption that revenue satisfied with the ‘sufficient clause’

Re-assessment notice quashed for violating the mandate of Section 148(2) of IT Act; Revenue found to play subterfuge

Assessment order passed without ‘draft assessment’ as mandated by Section 144-C, IT Act – Held without jurisdiction