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2023-TIOL-NEWS-148 Part 2 | June 26, 2023
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Dear Member,
Sending following links. Warm Regards,
TIOL Content Team
TIOL PRIVATE LIMITED.
For assistance please call us at + 91 7838594749 or email us at helpdesk@tiol.in. |
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TODAY'S CASE (DIRECT TAX) |
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INCOME TAX |
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2023-TIOL-76-SC-IT
CIT Vs Tube Investments of India Pvt Ltd
Having heard the parties, the Supreme Court refused to interfere with the order of the High Court whereby it was held that assessee cannot be construed to be owner of a windmill for purpose of disallowing electricity charges, where such fact is not conclusively established.
- Revenue's SLP dismissed: SUPREME COURT OF INDIA
2023-TIOL-795-ITAT-PUNE
Eagle Flask Industries Pvt Ltd Vs DCIT
Whether no interest u/s 234E can be imposed for periods of respective AYs prior to June 1, 2015 - YES : ITAT
- Assessee's appeal allowed: PUNE ITAT
2023-TIOL-794-ITAT-KOL
Subrata Bhuiya Vs ACIT
Whether in absence of any evidence brought on record to demonstrate about the nature and source of impugned amounts, the addition with respect to those amounts can be sustained - NO: ITAT
- Assessee's appeal partly allowed: KOLKATA ITAT
2023-TIOL-793-ITAT-DEL
TSP Engineers Pvt Ltd Vs ITO
Whether CIT(A) erred in confirming the addition in absence of any supporting evidence and documents filed by the assessee - YES: ITAT
- Assessee's appeal allowed: DELHI ITAT
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TODAY'S CASE (INDIRECT TAX) |
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INDIRECT TAX |
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2023-TIOL-719-HC-AHM-CUS
Anupam Port Cranes Corporation Ltd Vs UoI
Cus - It is case of the petitioner that at the time of filing of the EDI shipping bills, the petitioner suffered from problems of "YES/NO clicking" and was not able to avail for the benefits under the MEIS; that, therefore, shipping bills were not electronically transmitted to the respondent no.2 for processing the MEIS scrips and therefore, the petitioner was not able to claim the benefits - It is submitted that as per the Trade Notice 24/2018 dated 21.02.2018 issued by the respondent, the petitioner had submitted necessary details and documents and sent email on 26.02.2018 but the petitioner was not permitted to amend the necessary documents nor any reply was received, therefore, the present petition.
Held : Contentions taken by the respondents is misconceived - It is pertinent to note that in para 12 of the decision rendered [ Bombardier Transportation India Pvt. Ltd. 2021-TIOL-478-HC-AHM-CUS ] by this Court, this Court has recorded similar type of contentions which is taken in the present case in the Affidavit-in-reply filed by the respondents, more particularly, paras 11(b) as well as 12(a) of the Affidavit-in-reply - In the present case as observed hereinabove, the respondent himself issued Trade Notice dated 21.02.20218 in pursuance of the representations received from the various exporters, who have faced similar type of difficulty while submitting the shipping bills, who have specifically declared the intent in the affirmative (in wordings) on the shipping bills - In the present case, the petitioner has specifically stated (in wordings) the intention to claim the 'Reward' for MEIS - Therefore, Bench is of the view that the facts of the present case are almost similar to that of the case of the petitioner of Special Civil Application No.11038 of 2020 - Petition is allowed - The respondents concerned are directed to grant the benefit under MEIS to the petitioner within a period of six weeks: High Court [para 13, 14
- Petition allowed: GUJARAT HIGH COURT
2023-TIOL-91-AAR-GST
Nabard Consultancy Services Pvt Ltd
GST - Applicant vide their letter dated 18.04.2023 requested to withdraw the Advance Ruling Application filed before the authority, as their customers have accepted their understanding w.r.t. GST applicability on the supply.
Held: Since the applicant has requested for withdrawal of the application, therefore, their request is considered - No ruling is given: AAR
- Application disposed of: AAR |
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