Payments Made To Doctors Would Be Covered By TDS Provisions U/S 194J Of Income Tax Act: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) consisting of M. Balaganesh (Accountant Member) and Anubhav Sharma (Judicial Member) has held that the payments made to doctors would be covered by TDS provisions under Section 194J and not Section 192 of the Income Tax Act. Section 194J of Income Tax Act relates to fees for professional or technical services. Section 194J in the Income Tax Act, 1961 states that any entity, excluding individuals or Hindu Undivided families, making payments...

ITAT Quashes Pre-Drafted Performa Penalty Notice Containing Both Concealed And Inaccurate Particulars Of Income

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has quashed a pre-drafted penalty notice containing both concealed particulars of income and furnished inaccurate particulars of income.The bench of Vikas Awasthy (Judicial Member) and S. Rifaur Rahman (Accountant Member) has observed that where the Assessing Officer clearly records satisfaction for imposing penalty on one or both grounds mentioned in Section 271(1)(c) of the Act, non-striking of irrelevant matter would render the notice...

Hostel Service Constitutes 'Residential Dwelling Unit' For Girl Students And Working Women, Will Be Exempt From GST: Madras High Court

The Madras High Court has recently ruled that Hostel services providing welling to girl students and working women will be exempt from the GST regime as they are residential dwelling units for the girl students and working women. Justice Krishnan Ramasamy stressed the work “residential dwelling” referred to in Entry 12 of the Exemption Notification No. 12 of 2017 would include hostel facilities also. While noting that residential dwelling varies from person to person, the court added as...

Inputs Used For Fabrication Of Tower, Shelter Used For Providing Telephone Services, BSNL Entitled To Avail Cenvat Credit: CESTAT

The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that inputs used for the fabrication of towers and shelters used for providing telephone services are entitled to BSNL cenvat credit.The bench of Ashok Jindal (Judicial Member) and K. Anpazhakan (Technical Member) has relied on the decision of the Delhi High Court in the case of Vodafone Mobile Services Limited vs. . Commissioner of Central Excise, Jodhpur, in which it was held that the inputs used for...

Contribution Made By NSE To Core SGF Is Not In The Nature Of Any Deposit/Contingency/Reserve: ITAT

The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that the contribution made by the assessee stock exchange to Core SGF is not in the nature of any deposit, contingency, or reserve. The bench of Aby T. Varkey (Judicial Member) and S. Rifaur Rahman (Accountant Member) has observed that the AO/CIT(A) erred in holding that the contribution made by the assessee to Core SGF is an unascertained liability. Since the liability of payment to Core SGF by the assessee is certain, it cannot...

CIT(A) Not Empowered To Dismiss An Appeal On Account Of Non-Prosecution: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the CIT(A) has no power to dismiss an appeal on account of non-prosecution.The bench of Challa Nagendra Prasad (Judicial Member) and Pradip Kumar Kedia (Accountant Member) has referred to Section 250(6) of the Income Tax Act, which enjoins that the CIT(A) shall state the points for determination before it and the decision shall be rendered on such points along with reasons for the decision. Thus, it is incumbent upon the CIT...

Handling Of Container Can't To Be Covered Under Taxable Activity Of Cargo Handling: CESTAT

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the handling of containers cannot be covered under the taxable activity of cargo handling.The bench for Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that, as per the dictionary, cargo also means goods carried on a ship, aircraft, or motor vehicle. The empty containers are not the merchandise. Circular No. B11/1/2002-TRU has explained that empty containers cannot...

Mis-Declaration Of Country Of Origin In Bills Of Entry Is Immaterial Towards The Valuation: CESTAT

The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that mis declaration of origin being an issue technical in nature does not seem to form any implication towards the revenue. The bench of Ramesh Nair (Judicial Member) and C. L. Mahar (Technical Member) has observed that mis-declaration of origin being an issue technical in nature does not seem to have any implication for revenue. Therefore, if there is a misdeclaration of country of origin, the...

Suspension Of GST Registration Deemed To Be Revoked If Show Cause Notice Not Decided Within 30 Days Of Reply: Punjab & Haryana High Court

The Punjab and Haryana High Court has held that suspension of GST registration is deemed to be revoked if a show cause notice is not decided within 30 days of reply.The bench of Justice Sanjeev Prakash Sharma and Justice Sudeepti Sharma has allowed interim relief for revocation of the suspension of the petitioner's GST registration and observed that the GST Department had not adjudicated upon a Show Cause Notice dated November 21, 2023, which had also suspended the petitioner's GST registration...

Inquiry To Be Continued By Adjudicating Authority As Per Notification In Vogue And Not Under Superseded Notification: Madras High Court

The Madras High Court has held that the inquiry will have to be continued by the adjudicating authority as per the notification in vogue and not by the adjudicating authority under the superseded notification.The bench of Chief Justice Sanjay V. Gangapurwala and Justice Bharatha Chakravarthy has observed that the phrase “except as respects things done or omitted to be done before such supersession...” would mean that whatever acts are done till the date of issuance of the notification...

In Absence Of Notification For Cross-Empowerment, Action Taken By Counterparts Are Without Jurisdiction: Madras High Court

The Madras High Court has held that in the absence of notification for cross-empowerment, action taken by counterparts was without jurisdiction.The bench of Justice C. Saravanan has observed that the manner in which the provisions have been designed is to ensure that there is no cross-interference by the counterparts. The only exception provided is under Section 6 of the respective GST enactment. Therefore, in the absence of a notification for cross-empowerment, the actions taken by the...

Customs Act | S. 71 Inapplicable If Imported Goods Were Stocked Outside Notified Public Bonded Warehouse With Permission : Supreme Court

The Supreme Court has held that Section 71 of the Customs Act, 1962 would be inapplicable to cases where imported goods were stocked outside the notified public bonded warehouse with the permission of the concerned officer. A portion of the Appellant's factory premises was notified as a public bonded warehouse. The Appellant, with the permission of Superintendent of Customs and Central Excise (“Superintendent”), partially stocked 264 cases of the imported goods outside the bonded warehouse but...