RELAXATION FROM RETURN FILING DATES, REGULATORY COMPLIANCES, ETC – Major updates from the Union Finance Minister’s due

INCOME TAX Last date to file Income Tax (IT) Returns for the FY 18-19 has been extended to June 30, 2020.The interest on delayed payment has been reduced to 9…

Continue Reading RELAXATION FROM RETURN FILING DATES, REGULATORY COMPLIANCES, ETC – Major updates from the Union Finance Minister’s due

HAS CORONA VIRUS OUTBREAK FORCED YOU TO CANCEL YOUR PLAN AND LEAD TO LOSSES & CAN YOU RECOVER THE SAME?

This article has been written to understand how the present situation of outspread of Corona Virus Disease(COVID-19) is Force Majeure and its impact on performance/ non-performance of certain contracts and…

Continue Reading HAS CORONA VIRUS OUTBREAK FORCED YOU TO CANCEL YOUR PLAN AND LEAD TO LOSSES & CAN YOU RECOVER THE SAME?

HAS CORONA VIRUS OUTBREAK FORCED YOU TO CANCEL YOUR PLAN AND LEAD TO LOSSES & CAN YOU RECOVER THE SAME?

This article has been written to understand how the present situation of outspread of Corona Virus Disease (COVID-19) is Force Majeure and its impact on performance/ non-performance of certain contracts…

Continue Reading HAS CORONA VIRUS OUTBREAK FORCED YOU TO CANCEL YOUR PLAN AND LEAD TO LOSSES & CAN YOU RECOVER THE SAME?

Technicality in processing refund payable to assessee is invalid grounds for condoning delay to repel remedial provisions of Section 244A(1): HC

2019-TIOL-1993-HC-AHM-IT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD R/special Civil Application No. 13075 of 2019 JUGAL KISHORE MAHENDRA BIYANI Vs INCOME TAX OFFICER J B Pardiwala & A C…

Continue Reading Technicality in processing refund payable to assessee is invalid grounds for condoning delay to repel remedial provisions of Section 244A(1): HC

A company being a juristic person is not at liberty to file writ petition in place of its director, whose property was attached by Revenue: HC

2019-TIOL-1858-HC-MAD-IT IN THE HIGH COURT OF MADRAS WP Nos.12272, 12281, 12283 and 12284 of 2019WMP Nos.21646 and 21647 of 2019 JSR INFRA DEVELOPERS PVT LTDREP BY AUTHORISED SIGNATORY S KARTHIKEYAN4TH…

Continue Reading A company being a juristic person is not at liberty to file writ petition in place of its director, whose property was attached by Revenue: HC

ST – Monthly rentals charged by foreign ISP for providing bandwith – since such provider is not a Telegraph authority under Indian Telegraph Act, no taxable service rendered: CESTAT

2019-TIOL-2275-CESTAT-DEL IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALPRINCIPAL BENCH, NEW DELHICOURT NO. II Service Tax Appeal No. 60204 of 2013 Arising out of order-in-original No. 48-50/AKM/CST/ADJ/2013, Dated: 1.8.2013Passed…

Continue Reading ST – Monthly rentals charged by foreign ISP for providing bandwith – since such provider is not a Telegraph authority under Indian Telegraph Act, no taxable service rendered: CESTAT

ST – Transaction in domain name is a transaction in property and amounts to sale of goods – no service tax payable: CESTAT

2019-TIOL-2275-CESTAT-DEL IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALPRINCIPAL BENCH, NEW DELHICOURT NO. II Service Tax Appeal No. 60204 of 2013 Arising out of order-in-original No. 48-50/AKM/CST/ADJ/2013, Dated: 1.8.2013Passed…

Continue Reading ST – Transaction in domain name is a transaction in property and amounts to sale of goods – no service tax payable: CESTAT

Assessment u/s 153A is void if approval given by JCIT is not final as mandated u/s 153D, but is merely conditional or technical approval: ITAT

2019-TIOL-1488-ITAT-DEL IN THE INCOME TAX APPELLATE TRIBUNALBENCH 'G' NEW DELHI ITA No.2122/Del/2018Assessment Year: 2012-13 RISHABH BUILDWELL PVT LTD196, RAM VIHAR, NEW DELHI-110092PAN NO:AACCR9776R Vs DEPUTY COMMISSIONER OF INCOME TAXCENTRAL CIRCLE,…

Continue Reading Assessment u/s 153A is void if approval given by JCIT is not final as mandated u/s 153D, but is merely conditional or technical approval: ITAT

ST – Conclusion that service on which no tax is leviable u/s 66 of FA, 1994 can be termed as ‘exempted service’ is a very curious and extended argument: CESTAT

2019-TIOL-2208-CESTAT-BANG IN THE CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNALSOUTH ZONAL BENCH, BANGALORE Appeal Nos. ST/172/2008-DB, ST/469/2009-DB Arising out of Order-in-Appeal No. 28/2008 ST, Dated: 18.02.2008Passed by the Commissioner of…

Continue Reading ST – Conclusion that service on which no tax is leviable u/s 66 of FA, 1994 can be termed as ‘exempted service’ is a very curious and extended argument: CESTAT