In a significant ruling the Allahabad High Court held that the power of Assessing Authority under the Income Tax Act, 1961 to decide application for release of seized assets not automatically abated after 120 days.

This weekly round-up analytically summarises the key stories of the Supreme Court & High Court cases reported at taxscan.in, from April 13th, 2024 to April 20th, 2024. SUPREME COURT Licensing of software products of Microsoft

SUPREME COURT Services Rendered with Procurement of Goods for Exports are not to be categorised as intermediary services: Supreme Court Dismisses Appeal COMMISSIONER OF G.S.T. AND CENTRAL EXCISE vs M/S SNQS INTERNATIONAL SOCKS PRIVATE LIMITED

The Allahabad High Court recently ruled that the intention to evade tax necessary for imposition of penalty under Section 54(1)(2) of the Uttar Pradesh Value Added Tax Act, 2008 (UPVAT Act). The case set forth

The Allahabad High Court held that Indian made foreign liquor not taxable under UP Entry of Goods into Local Area Act, 2007. The writ petition under Article 226 of the Constitution of India has been

The Allahabad High Court lashed against the Enforcement Directorate ( ED ) on not providing substance accusation to summoned person and commented that the Court is not inclined to promote culture of sealed covers in

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 23, 2024 to March 29, 2024 Relief to BSNL ,

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 16, 2024 to March 22,2024 Relief to BSNL , Cenvat

This weekly round-up analytically summarizes the key tax judgments of the Supreme Court and all High Courts reported at Taxscan.in during March 10th to March 23rd of 2024. SUPREME COURT False Declaration under IDS to

In a recent judgment the Allahabad High Court held that 'Inputs' are meant for day-to-day business operations not required to be capitalized in books of accounts under the Central Goods and Service Tax Act, 2017

This weekly round-up analytically summarizes the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at taxscan.in, from  March 3, 2024 to March 15,2024 No Service Tax leviable on

In a recent decision the Allahabad High Court observed that the reason to believe for the confiscation of goods under the Customs Act, 1962 must be based on some credible material. The present writ petition

The Allahabad High Court held that for natural products grown within India, the presumption of smuggling cannot be made. It was emphasized that customs authorities must provide credible material to establish a "reason to believe"

The Allahabad High Court has rejected the anticipatory bail application of the accused involved in the Goods and Services Tax ( GST ) - Input Tax Credit ( ITC ) scam of Rs. Rs. 2645.2

The Allahabad High Court has sharply criticised the Goods and Services Tax ( GST ) Department for the inconsistent approach towards the Unutilised Input Tax Credit ( ITC ) refund claims of the petitioner, Samsung