Tax
Cornell University's Fees For Executive Courses Offered To Indians Not Taxable Under India-US Treaty: ITAT Mumbai
The Income Tax Appellate Tribunal (ITAT), Mumbai, has held that receipts earned by New York-based Ivy league college, Cornell University, from professional and executive education courses offered to Indian students and corporate employees cannot be taxed as Fees for Included Services (FIS) under the India-USA Double Taxation Avoidance Agreement (DTAA). This applies even when the courses are customised for corporate participants and impart technical knowledge.A bench of Judicial Member Beena...
Mere Location Of Customs Headquarters In Delhi Does Not Confer Territorial Jurisdiction: Delhi High Court
The Delhi High Court has dismissed a writ petition challenging the seizure of imported stainless-steel coils at the Inland Container Depot (ICD), Dadri, Uttar Pradesh, holding that the location of the Customs Commissionerate's headquarters in Delhi does not confer territorial jurisdiction on the Court when no part of the cause of action has arisen within its jurisdiction.The Division Bench of Justices Avneesh Jhingan and Shail Jain held that the dispute concerning the seizure of goods and their...
Delhi High Court Says Customs Broker's Licence Need Not Be Revoked For Every CBLR Violation
The Delhi High Court has upheld the view that revocation of a customs broker's licence is not warranted for every violation of the Customs Brokers Licensing Regulations, 2018 (CBLR), and that the punishment must be proportionate to the nature of the violation.The Division Bench of Justices Avneesh Jhingan and Shail Jain endorsed the view while dismissing an appeal filed by the Customs Department challenging a CESTAT order which had declined to revoke Respondent's licence over its alleged role in...
Customs Dept Takes “Sweet Time” To Move Files Despite Panel Of Lawyers: Delhi HC Refuses To Condone Delay
The Delhi High Court has refused to condone a delay of 154 days in an appeal filed by the Customs Department, observing that a government department cannot take its own sweet time to move files and then seek condonation of delay.The Division Bench of Justices Avneesh Jhingan and Shail Jain held that administrative negligence and the leisurely movement of files cannot constitute sufficient grounds for condoning delay in filing an appeal, particularly when the department has its own panel of...
Bombay High Court Sets Aside ₹62.42 Lakh GST Demand Over Notices Uploaded In Wrong Portal Section
The Bombay High Court on 16 October set aside a GST demand of Rs. 62.42 lakh against Abracadabra India after finding that the tax department had uploaded the notices in a separate section of the GST portal, depriving the company of an opportunity to respond. A Division Bench of Justices M.S. Karnik and Sandesh D. Patil held that the notices had not been uploaded in the regular “View Notices and Orders” section of the GST portal but in the “Additional Notices and Orders” section, which the...
LiveLawBiz Indirect Tax Weekly Round-Up: October 12 - October 18, 2026
HIGH COURTSAllahabad HCGST | Refusal Of Cross-Examination For A Wrong Reason Does Not Mean It Had To Be Granted: Allahabad High CourtCase Title : Laxmi Narayan Gupta v. State Of U.P And 3 Others Case Number : WRIT TAX No. - 4103 of 2026 CITATION : 2026 LLBiz HC (ALL) 86The Allahabad High Court has held that GST authorities cannot automatically be required to allow cross-examination merely because the reason given for denying such a request is legally unsustainable. The need for...
LiveLawBiz Direct Tax Weekly Round-Up: October 12 - October 18, 2026
SUPREME COURTTax Department Cannot Sustain Reassessment On Other Grounds If Original Reason Fails: Supreme CourtCase Title : Principal Officer, LG Electronics India Pvt. Ltd. Through Its Authorized Signatory Mr. Ashish Agrawal v. Assistant Commissioner of Income Tax, Noida & Anr. Case Number : Civil Appeal Nos. 18067/2017 CITATION : 2026 LLBiz SC 330The Supreme Court has recently ruled that the Income Tax Department cannot sustain reassessment proceedings on other grounds when the...
ITC Cannot Be Denied Solely On Allegation That Supplier Is Bogus Without Examining Buyer's Evidence: GSTAT Agra
The GST Appellate Tribunal (GSTAT), Agra Bench, has recently ruled that an allegation that a supplier is bogus cannot, by itself, justify denying Input Tax Credit (ITC) without examining the evidence produced by the buyer to establish that the purchases were genuine.The bench comprising Judicial Member Ajeet Singh and Technical Member Vivek Kumar upheld ITC of ₹3.83 lakh claimed by Safecon Lifesciences Private Limited. It found that the company had produced documents supporting the purchases and...
GSTAT Trivandrum Allows Cashew Exporter's Refund Claim For IGST Paid Twice Due To Return Filing Error
On 16 October, the Thiruvananthapuram Bench of the Goods and Services Tax Appellate Tribunal (GSTAT) allowed a cashew exporter Associated Cashews to recover approximately Rs. 19.79 lakh in Integrated Goods and Services Tax (IGST) paid twice, holding that a clerical error in GST returns cannot justify denying a refund of tax paid in excess, A Bench comprising Vice-President Subramanya Rayaprol and Technical Member Ramamoorthi Sriram observed that the GST Department cannot retain tax collected...
Sale Of Trademark Need Not Include Entire Corporate Identity, House Marks Or Packaging: ITAT Mumbai
The Income Tax Appellate Tribunal (ITAT), Mumbai, has held that selling a registered trademark does not require the seller to transfer its entire corporate identity, house marks, or every element of product packaging. Holding so, the tribunal deleted a ₹433.14 crore addition treated as royalty by the income tax department in the case of Swiss pharmaceutical company Novartis AG.A bench of Judicial Member Beena Pillai and Accountant Member Arun Khodpia observed,“The description of a mark as a word...
ITAT Ahmedabad Remands Azure Knowledge's ₹2.46 Cr. Software Dispute, Directs Double Disallowance Check
On 19 October, the Income Tax Appellate Tribunal (ITAT), Ahmedabad, remanded Azure Knowledge Corporation Pvt. Ltd.'s dispute over Rs. 2.46 crore in software-related intangible assets to the Assessing Officer for fresh verification, including examination of the company's claim for customisation and development expenses and alleged duplicate disallowances. A Bench of Vice-President Dr. B.R.R. Kumar and Judicial Member Tapas Ram Misra set aside the order of the Commissioner of Income Tax (Appeals)...
ITAT Ahmedabad Deletes ₹34.40 Lakh Addition On Petrol Pump Owner For Cash Receipts During Demonetisation
On 19 October, the Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) allowed Vikas Ashokkumar Masand's appeal against an order of the Commissioner of Income Tax (Appeals) [CIT(A)] sustaining the addition for Assessment Year 2017–18. A Bench comprising Vice-President Dr. B.R.R. Kumar and Judicial Member Tapas Ram Misra held that cash receipts from customers during demonetisation cannot be treated as unexplained money merely because customer confirmations have not been furnished, and...