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Indian Tax Solutions

Indian Tax Solution

High Court Orders

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Department\'s recalcitrance to release the assessee\'s seized jewellery, even though it is so small as to constitute \"stridhan\" and even though no addition was sustained in the assessee\'s hands, is not \"mere inaction\" but is one of \"deliberate harassment\"

2016-ITS-352-HC-Union Of India vs M/S Cairn Energy India Pvt. Ltd. & ... on 19 October, 2016

As per Section 93 and 138 of the Acts aforesaid, the cess is a duty of excise which is to be levied and collected by the Central Government in the Ministry of Finance under provisions of the Central Excise Act, 1944 or under any other law for time being in force.

2016-ITS-353-HC-M/s. Group M. Media India Pvt. Ltd. Mumbai v/s. The Union of India & Ors, Dt-15-10-2016

AO cannot rely on Instruction No.1/2015 dated 13.01.2015 to withhold refunds as the same has been struck down by the Delhi High Court in Tata Teleservices & the same is binding on all AOs across the Country.

2016-ITS-359-HC-Commissioner Of Central Excise ... vs M/S Honda Motorcycles And ... on 4 October, 2016

The case was found to be fit for filing appeal before the Tribunal only for the reason that the appeal against the order passed by the\' Tribunal in M/s Maruti Udyog Ltd.\'s 1st case was pending before Hon\'ble the Supreme Court at that time, however, the same has now \'been dismissed. As the legal issue involved in the case has already been decided in favour of the assessee, we do not find any \'reason to go into the issue as to whether the appeal filed by the revenue before the Tribunal was competent in view of alleged \'irregularity in the approval granted by the Committee of Commissioners.

2016-ITS-317-HC-Kusum Products Ltd. & Anr vs Commissioner Of Central Excise on 20 September, 2016

A manufacturer of vanaspati oil is entitled to invoke the vested right of such manufacturer in accordance with the conditions mentioned in the notification as it then stood.

2016-ITS-298-HC-Shelf Drilling International vs The Union Of India And Ors on 16 September, 2016

Board would like to stress that the provisions of Section 11-BB of the Central Excise Act, 1944 are attracted automatically for any refund sanctioned beyond a period of three months. The jurisdictional Central Excise Officers are not required to wait for instructions from any superior officers or to look for instructions in the orders of the higher appellate authority for grant of interest.

2016-ITS-246-HC-Ebiz.Com Pvt. Ltd. vs Union Of India & Ors. on 1 September, 2016

An officer whether of the Central Excise department or another agency like the DGCEI, authorised to exercise powers under the CE Act and/or the FA will have to be conscious of the constitutional limitations on the exercise of such power.

2016-ITS-247-HC-Makemytrip (India) Pvt Ltd vs Union Of India & Ors on 1 September, 2016

To go in for extreme step of launching prosecution and going for arrest without issuing an SCN under Section 73 or 73-A (3) of the FA, appears to be totally unwarranted.

2016-ITS-281-HC-Humayun Suleman Merchant vs. The Chief Commissioner of Income Tax, Dt- 18-08-2016

Failure to deposit the amount of consideration not utilized towards the purchase of new flat in the specified bank account before the due date of filing return of Income u/s 139(1) is fatal to the claim for exemption. The fact that the entire amount has been paid to the developer/builder before the last date to file the ROI is irrelevant. Contrary view in K. Ramchandra Rao 277 CTR 0522 (Kar) is sub-silentio and is not good law.

2016-ITS-243-HC- The Commissioner of Income Tax Mumbai v/s. Knight Frank (India) Pvt. Ltd., Dt-16-08-2016

Service-tax billed on rendering of services is not includible as trading receipts. No disallowance u/s 43B can be made for the unpaid service-tax liability which is not claimed as a deduction.

2016-ITS-203-HC-Federation Of Hotels And ... vs Union Of India And Ors on 12 August, 2016

Provision of short-term accommodation in hotels etc. envisaged in Section 65 (105) (zzzzw) of the FA read with Section 65 (44) of the FA is a taxable event that is entirely covered by the term \'luxuries\' in Entry 62 of List II of the Seventh Schedule to the Constitution and therefore outside the legislative competence of Parliament.

2016-ITS-220-HC-The Commissioner of Income Tax Mumbai v/s. M/s. Vinergy International Pvt. Ltd.,DATED : 11th AUGUST, 2016.

Foreign exchange loss is not a notional or \'speculation\' loss and is allowable as a deduction. CBDT\'s Instruction No. 3 of 2010 which deals with foreign exchange derivative transactions (forward contracts) is not applicable to cases of losses in dealings with foreign exchange

2016-ITS-241-HC-PRADEEP KHANNA versus ACIT CIRCLE 30(1) DELHI ,Dt-11-08-2016

The AO must examine the accounts closely and determine if at all any expenditure could be ascribed to the tax exempt dividend/interest earned by the assessee. If the tax exempted income was earned without the interference of any employee the question of attributing any expenditure cannot arise at all.

2016-ITS-189-HC-M/s Avdesh Tracks Private Limited vs. The State of Punjab and another, Dt-02-08-2016

No disallowance of input tax credit for mere technical defect in VAT invoice.


As the words \"derived from\" are absent, there is no requirement to prove \"first degree nexus\" of the receipts with the eligible business. All receipts of the undertaking are eligible for 100% deduction.

Editor's Column

Huge relief for manufacturers -No GST payments on advances received for supplying goods

On Wednesday, the Central Government spared businesses from paying GST on advance amounts they have received for goods which are to be supplied later in the future. The step was aimed to help clear the confusion over tax liabiliti ...