Maharashtra Goods and Service Tax , Act, 2017
S. 73; Demands and Recovery – Tax evasion- Reward for providing information related to tax evasions – Reward determined but not paid by the government –Reward scheme should be operated fairly and avoid frivolous objections – Government directed to pay the reward with interest in case of delay.- Circular GR No.STA-2004/CR-103 Taxation -2 dt -5-6 -2007 . [ S. 74 ]
Digest of case laws
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This Digest of case laws is prepared by KSA Legal and AIFTP from judgements reported in BCAJ, CTR, DTR, ITD, ITR, ITR (Trib), Chamber's Journal, SOT, Taxman, TTJ, BCAJ, ACAJ, www.itatonline.org and other journals
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S: 83: Provisional attachment to protect revenue in certain cases – Cash credit accounts – Not a property of the account holder – Cannot be attached provisionally u/s 83- Directed to withdraw the attachment within 24 hours . [S.83(1), Art. 226]
Skytech Rolling Mill Pvt. Ltd. v Joint Commissioner of State Tax Nodal ( Bom)( HC) www.itatonline.orgS. 268A : Appeal – Instructions -Circulars – Monetary limits -2 crores- Applicability of revised CBDT monetary limits (Circular No 3 of 2018 dt 11-7 2028 (2018) 405 ITR 29 ( St), Circular 9 of 2024 , dated 17 th September , 2024 (2024) 468 ITR 1 ( St))- Exceptions Apply Prospectively – Pending Appeals Covered by revised threshold – Appeal of Revenue is dismissed.[ S.260A ]
PCIT v. Hans Chemicals Pvt. Ltd. (Bom)( HC) www.itatonline .orgS. 45(4) : Capital gains – Distribution of capital asset – Dissolution of firm – Introduction of new partner – Amount received by existing partner for sacrificing his profit-sharing ratio – Realignment of share ratio – No transfer of asset – No capital gain taxable on relinquishment of share ratio-Post amendment , 2021 , Finance Act , 2021 . [S. 2(14), 2(47),9B , 45]
Gokulakrishna v. DCIT ( Chennai )( Trib ) www.itatonline .org .S. 263 : Commissioner-Revision of orders prejudicial to revenue-Accumulation of income-Corpus donation-Issue dealt in revision proceedings was unrelated in character from issue of corpus donation received by assessee which was dealt in re-assessment proceedings-Revision order was beyond period of two years-order is barred by limitation-Revision is quashed and set aside.[S. 11, 12A 143(1), 147, 148]
Indian Education Society. v. CIT (E) (2025) 210 ITD 92 (Mum) (Trib.)S. 263 : Commissioner-Revision of orders prejudicial to revenue-Government-funded educational institution-Assessing Officer has allowed the exemption based on a correct appreciation of facts and applicable law-Revision order is set aside. [S. 10(23C)(iiiab)]
Dr. Babasaheb Ambedkar Open University. v. CIT (E) (2025) 210 ITD 109 (Ahd.)(Trib.)S. 251 : Appeal-Commissioner (Appeals)-Powers-Ex-parte assessment order-Foreign tax credit-Order is set aside-DTAA-India-USA [S. 90, 139(1), Form No.67, Art. 25]
Kamlesh D. Patel. v. ACIT (2025) 210 ITD 681 (Ahd) (Trib.)S. 220 : Collection and recovery-Assessee deemed in default-No order or notice of demand was issued-Not liable to pay interest. [S.156, 220(2)]
Great Eastern Shipping Co. Ltd. v. Dy.CIT (2025) 210 ITD 501 (Mum) (Trib.)S. 201 : Deduction at source-Failure to deduct or pay-Deducting lower tax in earlier months of financial year-Short fall is made good in next month-Not liable to pay interest. [S. 192(3), 201(IA)]
Great Eastern Shipping Co. Ltd.v. Dy.CIT (2025) 210 ITD 501 (Mum) (Trib.)S. 201 : Deduction at source-Failure to deduct or pay-Local Authority-Leave encashment-liable to deduct tax considering the exemption limit up to 3 lakhs-Revenue authorities are directed to recompute the quantum of tax deductible. [S.10(10AA), 201(1), 201(IA)]
Vadodara Urban Development Authority. v. ITO (TDS) (2025) 210 ITD 185 (Ahd) (Trib.)