2023 SCC Vol. 4 Part 4
Constitution of India — Art. 226 — Maintainability of writ petition: A writ under Art. 226 against a private educational institute would
Finance Act
Surrender of right to use spectrum before commencement of Finance Act, 2016, not chargeable to service tax; Delhi High Court sets aside service tax demand of Rs. 56 crores against MTNL
The Delhi High Court set aside the demand for service tax of Rs. 56 crores against MTNL holding that the surrender of any right to use the spectrum before 14-5-2016, the date on which the Finance Act, 2016 came into force, will not be chargeable to service tax.
Madras High Court examines the scope and ambit of S. 174 of CGST Act in context of Notifications issued under the repealed tax regime
The practice and procedure, both pre and post GST are consistent and involve participation of the officer of the DGGI in issuance of show cause notices.
Extra-territorial Application of Customs Act, 1962
by Anamika Mishra†
Budget 2023: India Further Expands Tax Net on Digital Services
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 17
Exploration of Extraterritorial Service of Summons under Customs Law
by Nupur Maheshwari†, Harshdeep Khurana†† and Siddhant Indrajit†††
Cite as: 2023 SCC OnLine Blog Exp 2
CESTAT exempts All India Football Federation from paying service tax in accordance with the tripartite agreement between parties
AIFF did not render any service but concurred with the agreement whereby the rights were transferred from ZEEL to IMGR
Section 45(4) of Income Tax Act applies not only in case of dissolution but also when subsisting partners transfer assets to retiring partners
The bench of MR Shah and M.M Sundresh, JJ explained the importance of the words “or otherwise” inserted to Section 45(4) of the Income Tax Act, 1961 by the Finance Act, 1987
Supreme Court interprets Section 194 H of Income tax Act; Overrules Bombay High Court’s 2009 Qatar Airways judgment
Supreme Court: In an appeal filed by Singapore airlines against the judgment passed by the Delhi High Court holding that
Whether Section 73A of the Finance Act, 1994 applicable when service tax has been collected and retained by the Assessee; CESTAT answers
Customs, Excise and Service Tax Appellate Tribunal: The coram of Ramesh Nair (Judicial Member) and Raju (Technical Member) set aside
CESTAT | Services involving supply of goods/deemed supply of goods to be classified under ‘works contract services’ only
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) allowed the
Over 90, 000 Reassessment Notices issued after April 1, 2021 saved as Supreme Court directs them to be treated as notices under Section 148A of Income Tax Act
Supreme Court: The bench of MR Shah* and BV Nagarathna, JJ has modified the order passed by the Allahabad High Court wherein
ITAT | Delayed payment of employee’s contribution to EPF/ESIC is not disallowable as amendments to S. 36(1) (va) and S. 43B effected by Finance Act, 2021 were applicable prospectively; appeal allowed
Income Tax Appellate Tribunal (ITAT), New Delhi: The Coram of Pradip Kumar Kedia (Accountant Member) and Narender Kumar Choudhry (Judicial Member) allowed
SC invokes independence of judiciary, separation of powers to invalidate amendments in Finance Act, 2017 prescribing 50 yrs minimum age for appointment to Tribunals, allowances payable to members, term of office
Supreme Court: A 3-Judge Bench of the Supreme Court, by a majority of 2:1, has declared that certain portions of Section 184
CESTAT | Demand of service tax for an extended period of limitation along with interest dropped; Tribunal allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the rejection of
CESTAT | Whether reimbursement of salary paid to ‘secondee’, to parent company, amounts to consideration for provision of manpower recruitment & supply agency services, within the meaning of S. 65(68) of Finance Act; Tribunal explains
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of P. Venkata Subba Rao (Technical Member) and P. Dinesha (Judicial Member)
Clarifications in respect of prescribed electronic modes under S. 269SU of Income-tax Act, 1961
In furtherance to the declared policy objective of the Government to encourage digital economy and move towards a less-cash economy, a new
Thought the Aadhaar issue was over with K.S. Puttaswamy judgment? Not yet. Here’s why
Supreme Court: On September 26, 2019, the 5-judge bench of former CJ Dipak Misra and A.K. Sikri, A.M. Khanwilkar, Dr D.Y. Chandrachud
Rules made under S. 184 of Finance Act struck down; Centre to make new Rules for appointment to Tribunals [Full Report]
Supreme Court: The 5-judge Constitution Bench of Ranjan Goigoi, CJ and NV Ramana, Dr. DY Chandrachud, Deepak Gupta and Sanjiv Khanna, JJ