2021-TIOL-NEWS-046, Dated: Wdenesday, February 24, 2021

2021-TIOL-NEWS-046| February 24, 2021

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INCOME TAX


	2021-TIOL-453-HC-AHM-IT Yogesh Roshanlal Gupta Vs CBDT Whether taxpayer is entitled to refund of amount already deposited by him under Income Declaration Scheme, adjusted in any manner so far as his tax liability is concerned - NO: HC - Assessee's Writ application dismissed: GUJARAT HIGH COURT 2021-TIOL-452-HC-KAR-IT CIT Vs Director of Technical Education Whether provisions of Sec 194C relating to TDS deduction are applicable onto a Government body discharging Constitutional mandate of imparting education - NO: HC - Revenue's appeal dismissed: KARNATAKA HIGH COURT 2021-TIOL-370-ITAT-MUM World Trade Park Ltd Vs ACIT On considering the Miscellaneous Application filed by the assessee, the Tribunal modifies the relevant portion of the order in question. - Assessee's application allowed: MUMBAI ITAT 2021-TIOL-369-ITAT-MUM Sahyog Homes Ltd Vs DCIT Whether non-obligatory compensation partakes character of interest payment covered u/s 194A of Act and would thus require TDS – YES: ITAT - Case remanded: MUMBAI ITAT 2021-TIOL-368-ITAT-MUM Blue Star Engineering And Electronics Ltd Vs DCIT Whether after amalgamation, appeal ought to be filed in the name of new entity as earlier entity is considered non-existent – YES: ITAT - Assessee's appeal partly allowed: MUMBAI ITAT 2021-TIOL-367-ITAT-MUM Bhisham Kumar Gupta Vs ITO Whether it is fit case for remand, where deduction u/s 80JJA is disallowed solely becuase complete notes on collection, processing & treatment of biodegradable waste were not filed - YES: ITAT Whether where such deduction has been allowed in previous AYs as well, the matter merits reconsideration for allowing such benefit in the current AY as well - YES: ITAT - Case remanded: MUMBAI ITAT 2021-TIOL-366-ITAT-DEL Neha Katyal Vs DCIT Whether the CIT(A) is obliged to pass a reasoned order on merits despite there being no representation by the assessee - YES: ITAT - Case remanded: DELHI ITAT 2021-TIOL-365-ITAT-HYD Nadeem Mohd Abdul Vs ITO Whether land owned by assessee as well as land taken on lease both can be treated as agricultural land - YES : ITAT Whether not only revenue, but even the rent for the land which is used for agricultural purposes is to be treated as 'agricultural income' - YES : ITAT - Assessee's appeal allowed: HYDERABAD ITAT

MISC CASE


	2021-TIOL-457-HC-MAD-VAT Acme Fitness Pvt Ltd Vs CTO Whether steps for recovery of disputed tax can be initiated by Revenue before expiry of period of second appeal u/s 49 of Puducherry Value Added Tax Act, 2007 – NO: HC - Assessee's petition allowed : MADRAS HIGH COURT 2021-TIOL-455-HC-AHM-VAT Rajeshkumar Chandulal Modh Vs State of Gujarat In writ, the High Court directs that notice be issued to the parties. - Notice issued: GUJARAT HIGH COURT

INDIRECT TAX

2021-TIOL-454-HC-MAD-CUS

Plasmold Technology Vs CC

Cus - The issue in the present case pertains to the country of origin of a certain consignment imported by the assessee-company - The assessee's consignment had been seized and detained by the Department & so the assessee filed the present petition seeking release of the same - If the imports were from Singapore, there would be no component of anti-dumping duty (ADD), whereas imports from Malaysia attract the levy of ADD - The assessee claimed that the goods were of Singaporean origin, in which case the demand for PD Bond of 100% value of the goods along with fine and penalty, is invalid.

Held - The directions to the assessee to furnish PD Bond and bank guarantee covering the component of Anti Dumping duty is sustained - However the fine and penalty is premature at this stafe - The Department is directed to make a reference to the CAROTAR, 2020 (Rules of Origin under Trade Agreements (FTA/PTA/CECA/CEPA)) which state that the designated director of the ICD/CBIC has been designated as a Nodal Officer for taking up issues relating to issuance of place of origin and obtain a determination from the Nodal Officer in this case - Petition disposed of: HC

- Writ petition disposed of: MADRAS HIGH COURT

2021-TIOL-104-CESTAT-DEL

Bhardwaj Infrastructure Pvt Ltd Vs CCGST

ST - Assessee is in appeal against demand of service tax made under the head of Site Formation and Clearance Excavation and Earth Moving and Demolition Services in respect of 28 contracts - The essential defence of appellant is that some entries of Notfn 25/2012-ST were not examined by lower authorities as they had failed to point them out - From the description of contracts in SCN as well as O-I-O, it is quite likely that many of them may relate to roads, canals and railways - If that is the case then the assessee might be entitled to benefits under Serial Number 12, 13 and 14 of Service Tax Notfn in respect of services provided by them subject to fulfillment of other necessary conditions - The assessee has pointed out that the matter was not represented properly before the lower authority - The exemption granted in entries at Serial Number 12, 13 and 14 of said Notfn 20/2012-ST could not be examined by original adjudicating authority as the Advocate failed to point them out - As regards the issue relating to provision of service directly to the Government, the assessee have relied on the decision of Tribunal in case of M/s Saritha Infra & Geo Structures - The said decision was not before the original adjudicating authority - The matter needs to be re-examined and, therefore, in the interest of justice, the impugned order is set aside: CESTAT

- Matter remanded: DELHI CESTAT

NEWS FLASH

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US Senate Democrat leader asks lawmakers to work on bill to deal with unfair practices of China

JEST GST

By Vijay Kumar

Justice by weight

HERE is a case which was won by an assessee based on the weight of the envelope in which the Show Cause Notice was sent. A petitioner who was imposed with a penalty of Rs. 3.5 crores pleaded before the High Court that the relied on documents were not furnished to him and since this is a grave violation of the principles of natural justice, he is entitled to maintain the writ petition. The Department's Counsel based on the counter affidavit contended that the relied upon documents were very much ...

GUEST COLUMN

By G Natarajan

Time limit for availing ITC

QUESTION: We are a multi-locational unit and have GST registrations in several States. We have not done any cross charge invoices since July 2017 for the common services provided by the Head Office / Registered office to all units. If we raise the invoice now (2020-21) and pay GST along with interest, can all the receiving units avail ITC...

ORDER

7 IRS officers from CBIC join ED as Deputy Directors

CIRCULAR

circular-cgst-146

Clarification in respect of applicability of Dynamic Quick Response (QR) Code on B2C invoices and compliance of notification 14/2020- Central Tax dated 21st March, 2020

NOTIFICATION

Authentication by Aadhar number for grant of registration u/s 25 not required for a person who is not a citizen of India, a local authority, a PSU etc

DEPUTATION POSTS

No.10/13/2018-EO(SM-I)

Filling up the post of Development Commissioner (Joint Secretary level), Kandla Special Economic Zone (KSEZ), Gujarat under the Department of Commerce vice Shri UpendraVasishth, IOFS(1985)

F.No. 154/001/2021-CMD-III(2)/8415

Filling up the post of Assistant Commissioner/Dy. Assessor & Collector in South Delhi Municipal Corporation on deputation basis - extension of date for submitting of application upto 20.03.2021

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