Tax
Pune Municipal Corporation To Issue Property Tax Bills From 1st May; Says Verification Of 40% Concession Claims Causing Delay
Pune Property Tax Bills for the financial year 2025-2026 has been delayed to 1st May due to the ongoing verification of PT-3 applications which has been submitted by the homeowners seeking a 40% concession on residential properties. As per the state government regulations the property owners who reside in their own homes are entitled to a 40% concession on the property and to...
Works Contract For Track Doubling & Infrastructure Under RVNL Is Liable To 12% GST: Madras High Court
The Madras High Court stated that the works contract for track doubling and infrastructure under RVNL is liable to 12% GST. Justice Mohammed Shaffiq stated that “it may be relevant to keep in mind that while exemption notifications must be strictly construed, it certainly would not mean that the scope of the exemption notification can be curtailed by importing conditions or giving...
No Provision Allows Coercive Action Before Pre-Intimation Notice: Uttarakhand HC Criticizes GST Dept For Negatively Blocking ITC
The Uttarakhand High Court criticized the GST department for the negative blocking of ITC and questioned the provision under which such deterrent or coercive action has been taken. “The working of the Department is startling and shocking. It is not known and incomprehensible as to which provision of law permits the Department to take deterrent and coercive action, even prior...
Failure To File Declaration May Be Considered As Technical Irregularity If Customs Authorities Failed To Notice It: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that failure to file declaration may be considered as a technical irregularity if customs authorities failed to notice it. “There is no doubt that the declaration had to be made and, the deployment of 'abundant caution' in the instructions notwithstanding, it would appear that the...
BBMP Introduces New Garbage Tax, Bengaluru Residents To Pay 'Solid Waste Management User Fee' From April 1st
The Bengaluru civic body, Bruhat Bengaluru Mahanagara Palike (BBMP) has introduced 'garbage tax' under which the residents of Bengaluru have to pay a “solid waste management user” fee from 1st April, 2025. The initiative has been taken by the government to improve the waste collection and disposal across the city. The government aims to generate Rs. 685 crores through this...
Customs Must Preserve CCTV Footage Upon Receiving Complaint Of Officials Illegally Seizing Foreign Currency From Travellers: Delhi HC
The Delhi High Court has directed the Customs Department to ensure that relevant CCTV footage is preserved whenever it receives a complaint from any traveller coming to India from abroad, regarding illegal detention of his foreign currency by its officials.“...if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for...
Refund Claim For Service Tax Can't Be Made On Transactions Which Took Place Beyond Territorial Jurisdiction Of India: CESTAT
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund claim for service tax cannot be claimed on transactions took place beyond the territorial jurisdiction of India. The Bench of Dr. Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical) has observed that, “The said claim for refund is in respect of service tax paid...
“Pendants” Described As Jewellery Are Not Distinguishable On Basis Of Purity Of Gold, No Exemption From Excise Duty: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that there is no exemption on the articles described as pendants as the jewellery is not distinguishable on the basis of purity of gold. The Bench of Bintu Tamta (Judicial) and Hemambika R. Priya (Technical) has observed that, “The contention of the assessee that articles of jewellery do...
Rajasthan HC Quashes Prosecution Sanction Against E-Commerce Company For Delay In Depositing TDS Due To Late Submission Of Bills By Amazon, E-Bay
Rajasthan High Court set aside prosecution under Income Tax Act, 1961 (“the Act”), against the petitioner-company whose business activity related to e-commerce transactions, and owing to delay on part of the companies like Amazon, Naaptol, Ebay, etc. in submitting the bills, the petitioner got delayed by almost 10 months in submitting the deducted TDS.The division bench of Justice...
Following Delhi HC Nudge, Customs Takes Measures To Prevent Harassment Of Genuine Air Travellers Carrying Gold Jewellery
Following successive judgments of the Delhi High Court criticising the Customs for detaining personal jewellery of air travellers and failure to comply with mandatory statutory procedure for detention, the Department has undertaken various steps to prevent harassment of genuine travellers.As per an affidavit filed by the Centre, the Department has taken following steps:1. A person whose goods...
Tax Monthly Digest: March 2025
SUPREME COURTSupreme Court Upholds Allahabad HC Decision That Chargers Sold With Cell Phones Cannot Be Taxed Separately Under UP VAT Act 2008Case title: COMMISSIONER, COMMERCIAL TAXCase no.: U. P. LUCKNOW vs. M/S SAMSUNG (INDIA) ELECTRONICS PVT. LTD.| Diary No. - 20066/2021The Supreme Court recently upheld the decision of the Allahabad High Court which observed that the charger sold with a...
Sections 43B & 40A Income Tax Act | Which Provision Prevails When Both Commence With Non-Obstante Clause? Madras High Court Clarifies
The Madras High Court while referring sections 43B and 40A Income Tax Act explained which provision prevails when both commence with a non-obstante clause. The Division Bench of Justices Dr. Anita Sumanth and G. Arul Murugan stated that “the Rule that a general provision should yield to specific provision springs from the common understanding that when two directions are given...