Section 13(8)(b) and section 8(2) of IGST Act, 2017 are legal, valid and constitutional.
Dharmendra M. Jani v. Union of India – [2023] 149 taxmann.com 317 (Bombay).
SLP granted against impugned order of HC holding that the taxpayer would be entitled to utilise input tax credit charged on purchases made in construction of shopping mall for set off against GST payable on rent received from tenants.
Chief Commissioner of CGST v. Safari Retreats (P.) Ltd. – [2023] 149 taxmann.com 319 (SC).
CGST – Section 11 – Notifications withdrawing exemption to service of transportation by auto rickshaw and non-AC stage carriage provided through e-commerce operators were not in violation of Article 14, 19(1)(g) and 21 of Constitution of India.
Central Govt. can by way of notification withdraw exemption that was earlier available to a distinct class.
Uber India Systems (P.) Ltd. v. Union of India – [2023] 149 taxmann.com 265 (Delhi).
Engineering Design & Drawings of various models imported from sister companies were to be used exclusively for manufacturing of Wind Turbine Generator in territory of India and designs were tailormade for use of assessee, liable to pay service tax as ‘design services’.
Same activity can be taxed as ‘goods’ and ‘services’ provided contract was indivisible and on aspect of services there may be levy of service tax; intention of the contracting parties are relevant.
Commissioner of Customs, Central Excise and Service Tax v. Suzlon Energy Ltd. – [2023] 149 taxmann.com 212 (SC).
ALP – ALP determined by ITAT can be subject to scrutiny, no absolute proposition of law that ITAT decision is final.
Sap Labs India Pvt. Ltd. v. ITO – [2023] 149 taxmann.com 327 (SC).
FTS – Reimbursement made to parent company for salary paid to expatriate assigned to assessee not taxable as FTS.
Yamazen Machinery and Tools India (P.) Ltd. v. ACIT – [2023] 149 taxmann.com 96 (Delhi-Trib.).
Reassessment notice not served if it was issued on secondary email if primary email was duly available before AO.
Lok Developers Registered Partnership Firm v. DCIT – [2023] 149 taxmann.com 93 (Bombay).
Section 45 – Where assessees under an agreement agreed to sell their shares and received substantial part of consideration between 18-6-2007 and 16-10-2007 as advance sales consideration towards sale of shares, since share certificates were not delivered to transferees during previous year relevant to AY 2008-09, assessee could not be subjected to capital gains tax in AY 2008-09.
PCIT v. Smt. Poornima Shailendra Babu – [2023] 149 taxmann.com 50 (Karnataka).