Tagged “tax”

8 articles on tax.

TribunalIncome Tax Appellate Tribunal

Shyama Shyam Infradevelopers v. ITO: an Insight-portal reopening void ab initio

ITAT Agra quashed a section 147/148 reassessment built solely on unverified Insight-portal data, holding jurisdiction void once its core ground failed.

Valkya Editorial·15 Jun 2026·6 min

Supreme CourtSupreme Court of India

Bharti Cellular v. ACIT: no Section 194-H TDS on distributor margins

In February 2024, a two-judge bench held that cellular service providers need not deduct TDS under Section 194-H on the margin retained by distributors, settling a five-High-Court split on the agent-versus-distributor distinction.

Valkya Editorial·14 Jun 2026·8 min

TribunalCustoms, Excise and Service Tax Appellate Tribunal, New Delhi

Bharti Airtel v. Commissioner of Customs: router components are 'parts', not standalone apparatus

CESTAT Delhi quashed a customs duty demand on Bharti Airtel, holding imported router components are 'parts' under CTI 8517 70 90 and rejecting limitation.

Valkya Editorial·1 Jun 2026·8 min

Supreme CourtSupreme Court of India

Commissioner of Customs v. Welkin Foods: aluminium mushroom shelving is a structure, not agricultural machinery

On 6 January 2026, a two-judge bench held that aluminium shelving for mushroom cultivation falls under CTI 76109010 as 'aluminium structures', not under CTI 84369900 as parts of agricultural machinery.

Valkya Editorial·1 Jun 2026·9 min

TribunalIncome Tax Appellate Tribunal, Chennai

CPT Elecy v. ITO: a section 148 notice issued by the JAO, not faceless, is invalid

Chennai ITAT quashed a reassessment, holding a section 148 notice issued by the Jurisdictional AO rather than faceless through the NFAC is invalid in law.

Valkya Editorial·1 Jun 2026·8 min

TribunalIncome Tax Appellate Tribunal, Ahmedabad

Reckitt Benckiser v. ACIT: the Bright Line Test and the AMP marketing-intangible

ITAT Ahmedabad deleted AMP transfer-pricing adjustments against Reckitt Benckiser, holding the Bright Line Test has no statutory basis in Indian law.

Valkya Editorial·1 Jun 2026·8 min

High CourtHigh Court of Judicature at Madras

Reliance Jio v. Union of India: when ISD input-tax-credit is distributed

Madras HC holds ISD input-tax credit is distributed when it becomes legally available under Section 16, not on the invoice date; Section 20 speaks of 'credit'.

Valkya Editorial·1 Jun 2026·8 min

TribunalCustoms, Excise and Service Tax Appellate Tribunal, New Delhi

Yokohama India v. Commissioner of CGST: cash refund of pre-GST CENVAT credit under section 142(3)

CESTAT Delhi held CENVAT credit on pre-GST reverse-charge service tax paid after GST is refundable in cash under section 142(3) of the CGST Act, 2017.

Valkya Editorial·1 Jun 2026·8 min