Judgement

When substantive addition has already been completed, no protective addition can be confirmed (DCIT vs. VKS Properties Pvt. Ltd. New Delhi)(Income Tax Appellate Tribunal) (18.08.2023)
Assessee filed return of income declaring income of Rs. 85,626. In the assessment order, the AO has made an addition under Section 68 of the Income Ta....
MANU/ID/1195/2023
Direct Taxation
Errors cannot be perpetuated on the name of consistency (Assistant Commissioner Of Income Tax vs. Madhava Holdings Private Limited)(Income Tax Appellate Tribunal) (17.08.2023)
Aggrieved by the order passed by the learned Commissioner of Income Tax(Appeals), ("CIT(A)") in the case of Mandava Holdings Private Limited ("the ass....
MANU/IH/0192/2023
Direct Taxation
Power of Arbitral Tribunal to pass appropriate orders of interim measures is not eclipsed simply on account of any application being filed under Section 13 of Arbitration Act (Swatika Jain Vs. Asian Hotels North Ltd.)(High Court of Delhi) (14.08.2023)
Present application has been filed seeking setting aside of the order and restoration of appeal.It is submitted that during the pendency of the applic....
MANU/DE/5221/2023
Arbitration
There cannot be a static parameter for correct classification, due importance be given to the functional utility, design, shape and predominant usage (United Sanitations Vs. Addl. Commissioner of Customs, ICD)(High Court of Delhi) (16.08.2023)
The Petitioner has instituted present writ petition under Article 226 of the Constitution of India through its Partner praying for quashing and settin....
MANU/DE/5251/2023
Customs
Prior show cause notice granting reasonable opportunity of being heard is essential element of all administrative decision-making (Mamta Khadotiya vs. Union Of India)(High Court of Bombay) (18.08.2023)
Instituting present proceeding under Article 226 of the Constitution of India, 1950, a challenge has been laid by the petitioner to an order to the ex....
MANU/MH/3239/2023
Commercial
Assessee cannot be subjected to penalty on the basis of show cause notice containing completely erroneous category of service (Commissioner of Service Tax, Mumbai-II vs. 3I Infotech Ltd.)(Supreme Court) (14.08.2023)
Present appeals arise out of service tax demands on the basis of four Show Cause Notices. The notices were issued under Section 73 of the Finance Act,....
MANU/SC/0882/2023
Service Tax