Tax Liability Archives

Delhi High Court set aside delayed show cause notice issued by Revenue Department under IT Act

The Delhi High Court observed that there was an unexplained substantial delay in issuing the impugned Show Cause Notice dated 09-11-2017 and thus, is inexcusable in the eyes of law

Advance Rulings Case Briefs

Who is an E-Commerce Operator? Karnataka AAR answers

Authority for Advanced Ruling (Karnataka): In an application sought for advance ruling, the two-member bench of M.P. Ravi Prasad and

Case Briefs High Courts

If an assessee under stress of investigation, signs a statement admitting tax liability and makes a few payments, can it lead to self-ascertainment? Madras HC explains

Madras High Court: Dr Anita Sumanth, J., expressed that with the inception of Section 74(5)of GST Act, it is the case of

Case Briefs High Courts

If a person willfully attempts to evade tax, he can be prosecuted under S. 276C(1) of the Income Tax Act: Bom HC

Bombay High Court: The Division Bench of K.R. Shriram and Amit B. Borkar, JJ., discussed when a person can be prosecuted under

Case Briefs

Tax liability of a power generator (which also manufactures sugar) supplying electricity to a distributor, whether a Question of law or of fact? Supreme Court clarifies

Whether the State had the legislative competence to levy duty on the sale of electricity to an intermediary distributor is a question of law.

Case Briefs Tribunals/Commissions/Regulatory Bodies

ITAT | Whether DTAA protection in respect of taxation of dividend in source jurisdiction, can be extended to ‘dividend distribution tax’ under S. 115-O, Income Tax Act, in the hands of a domestic company? Matter referred to larger Bench

Income Tax Appellate Tribunal (ITAT): A two-Member Bench of Pramod Kumar, Vice President and Amarjit Singh, Judicial Member, referred a seminal question

Case Briefs High Courts

Karnataka HC rules that the power of ITAT to make an order is not limited to the grounds of appeal

Karnataka High Court: A Division Judge Bench comprising of Vineet Kothari and S. Sujatha, JJ., decided an Income Tax Appeal wherein it