Shabna Rahim
Supreme Court and High Court Weekly Round Up
This weekly round-up analytically summarises the key tax judgements of the Supreme Court and all High Courts reported at Taxscan.in during the...
![Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Levy-Service-Tax-Renting-Immovable-Property-Services-Constitutionally-Valid-CESTAT-TAXSCAN.jpg "Levy of Service Tax On “Renting of Immovable Property Services “ is Constitutionally Valid : CESTAT [Read Order]")
![CENVAT Credit Allowable Even If Premises of Service Exported are Not Registered u/r 5 of CENVAT Credit Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CENVAT-Credit-CENVAT-Credit-Allowable-Even-If-Premises-of-Service-Exported-are-Not-Registered-Service-Exported-Service-CENVAT-Credit-Rules-CESTAT-Taxscan.jpg "CENVAT Credit Allowable Even If Premises of Service Exported are Not Registered u/r 5 of CENVAT Credit Rules: CESTAT [Read Order]")
![Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Disallowance-Income-Tax-Act-Income-Tax-Transportation-Charges-Income-Tax-Return-ITAT-taxscan.jpg "Disallowance made u/s 40(a)(ia) of Income Tax Act on ground of Non Disclosure of Payment of Transportation Charges in Income Tax Return: ITAT Directs Re-adjudication [Read Order]")
![Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Violation-of-Procedural-Norms-Substantial-Right-of-Claiming-Credit-of-FTC-FTC-Income-Tax-Credit-of-FTC-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Violation of Procedural Norms does not Extinguish Substantial Right of Claiming Credit of FTC u/s 90 of Income Tax Act: ITAT [Read Order]")
ITAT upholds Deletion of Addition u/s 69A of Income Tax Act by CIT(A) on Ground of Genuine Disclosure of Transactions in ROI [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) upheld the deletion of addition made under section 69A of the Income Tax Act,1961 by the Commissioner of Income Tax (Appeals) on the...
![ITAT upholds Deletion of Addition u/s 69A of Income Tax Act by CIT(A) on Ground of Genuine Disclosure of Transactions in ROI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/ITAT-Upholds-Deletion-Income-Tax-Act-CITA-Ground-Genuine-Disclosure-Transactions-ROI-TAXSCAN.jpg "ITAT upholds Deletion of Addition u/s 69A of Income Tax Act by CIT(A) on Ground of Genuine Disclosure of Transactions in ROI [Read Order]")
Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]
In a recent case, the Ahmedabad bench of the Gujarat High Court held that the payment of property tax cannot be assessed based on the non-use or close condition of the property under section 140 of...
![Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Kolkata-Municipal-Corporation-Raise-Demand-Recover-Property-Tax-Dues-Area-Actually-in-Possession-Calcutta-HC.jpg "Payment of Property Tax cannot be Assessed on basis of Non-use or Close condition of Property u/s 140 of GPMC Act: Gujarat HC [Read Order]")
Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]
In a recent case, the Bombay High Court held that the provisional attachment of a Bank Account under section 83 of the Central Goods and Service Tax Act, 2017 cannot be done after the expiry of one...
![Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Provisional-Attachment-Original-Attachment-Bombay-High-Court-taxscan.jpg "Provisional Attachment u/s 83 of CGST Act cannot be Done after Expiry of One Year from Date of Original Attachment: Bombay HC [Read Order]")
Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise, And Service Tax Appellate Tribunal (CESTAT) held that the benefit of remission should be granted to the assessee if the finished goods and semi-finished...
![Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Benefit-of-Remission-Allowable-if-Finished-Goods-and-Semi-finished-Goods-Assessee-CENVAT-credit-rules-CESTAT-TAXSCAN.jpg "Benefit of Remission Allowable if Finished Goods and Semi-finished Goods Lost by Assessee u/r 21 of CENVAT credit rules: CESTAT [Read Order]")
Penalty can be Imposed when any Person Committed Act of Omission in relation to Goods Rendered for Confiscation u/s 112(a) of Customs Act: Delhi HC [Read Order]
In a recent case, the Delhi High Court held that the penalty can be only imposed when any person committed an act of omission to goods or services rendered for confiscation under section 112(a) of...
![Penalty can be Imposed when any Person Committed Act of Omission in relation to Goods Rendered for Confiscation u/s 112(a) of Customs Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-Imposed-Person-Committed-Act-Omission-relation-Goods-Rendered-Confiscation-Customs-Act-Delhi-HC-TAXSCAN.jpg "Penalty can be Imposed when any Person Committed Act of Omission in relation to Goods Rendered for Confiscation u/s 112(a) of Customs Act: Delhi HC [Read Order]")
Karnataka HC Dismisses WP against Issuance of Blocking Orders u/s 69A of IT Act on ground of Non-Violative of Doctrine of Proportionality [Read Order]
The Bengaluru bench of Karnataka High Court dismissed the writ petition against the issuance of blocking orders under section 69A of the Information Technology Act,2000 on the ground of the...
![Karnataka HC Dismisses WP against Issuance of Blocking Orders u/s 69A of IT Act on ground of Non-Violative of Doctrine of Proportionality [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Karnataka-High-Court-Dismisses-WP-Karnataka-High-Court-WP-Issuance-of-Blocking-Orders-IT-Act-Doctrine-of-Proportionality-taxscan.jpg "Karnataka HC Dismisses WP against Issuance of Blocking Orders u/s 69A of IT Act on ground of Non-Violative of Doctrine of Proportionality [Read Order]")
Delhi HC quashes Registered FIR u/s 482 of CrPC on ground of Civil Nature of Disputed Matter [Read Order]
In a recent case, the Delhi High Court quashes the registered First Information Report (FIR) under section 482 of the Criminal Procedural Code,1973 on the ground of the civil nature of the disputed...
