Order rejecting refund claim on grounds not mentioned in SCN is not sustainable.
Varidhi Cotspin (P.) Ltd. v. State of Gujarat – [2022] 142 taxmann.com 498 (Gujarat).
CBIC prohibits export of Maps and Geospatial date of spatial accuracy.
Notification No. 82/2022 – Customs (N.T.), dated 23-09-2022.
Sec. 22 of GST Act – Where an Inter – State sale of bus through sales office in AP, CST was paid in the State of A.P., CST so paid was to be transferred to State of Jharkhand where manufacturer was located so as to adjust the same with CST liability in Jharkhand.
Tata Motors v. Central Sales Tax Appellate Authority. – [2022] 142 taxmann.com 463 (SC).
GST – Summary Order in Form GST DRC – 07 not containing reasons but uploaded on GSTN Portal to be set aside.
Dauji Ispat (P.) Ltd. v. State of U.P. – [2022] 142 taxmann.com 470 (Allahabad).
No Equalisation Levy if, person running ads on ‘Google’ and target audience, both located outside India.
DCIT v. Prakash Chandra Mishra – [2022] 143 taxmann.com 121 (Jaipur-Trib.).
CBDT amends definition of ‘non-reporting financial institution’ for purpose of reporting under FATCA.
Notification No. 112/2022, dated 07-10-2022.
GAAR can be invoked even if funding arrangement complies with Thin Cap & TP: New Zealand’s Supreme Court.
Frucor Suntory New Zealand Ltd. v. Commissioner of Inland Revenue – [2022] 143 taxmann.com 114 (SC-NZ).
HC defines ‘information’ based on which AO can initiate action u/s 148A.
Stewart Science College v. ITO – [2022] 143 taxmann.com 80 (Orissa).
Delhi HC decides date of issue of notices sent through various modes for purposes of time-barring reassessment.
Suman Jeet Agarwal v. ITO – [2022] 143 taxmann.com 11 (Delhi).
CBDT specifies manner of constitution of collegium to decide deferment of appeals u/s 158AB.
Order F. No. 370133/13/2022-TPL, dated 28-09-2022.