Judiciary updates-27th Oct 2021 (Income tax, GST & Corporate Laws)


SC: Nature of levy cannot be determined with nomenclature ascribed to Tax

Jalkal Vibhag Nagar Nigam dated SC 22 Oct 2021

Opinion under Section 83 of CGST Act should be strictly based upon material facts

Mutharamman & Co. (Madras HC dated 05/10/2021)

Income Tax

Section 12AA registration cannot be denied without examining the activities

ICRW Group Gratuity Trust Vs CIT (Exemption) (ITAT Delhi) dated 21/10/2021

ITAT explains basic conditions for Satisfaction of reimbursement Claim

Rieter Machine Works Limited Vs ACIT (ITAT Pune) dated 21/10/2021

No attribution of profit in absence of permanent establishment

ESPN Star Sports Mauritius Vs DCIT (ITAT Delhi) dated 20/10/2021

HC dismisses writ petition as petitioner is having alternative statutory remedy of appeal

Ankit Gupta Vs National Faceless Assessment Centre (Rajasthan High Court) dated 21/10/2021

Corporate Laws

Sec 138 NI Act: Complaint comes to an end Once Accused & Complainant Enter into a Settlement Agreement: SC

Gimpex Private Limited Vs Manoj Goel (Supreme Court of India)  dated 08/10/2021

Authorities shall provide opportunity of hearing before arriving at any figure in demand Notice

Golden Trees Plantation Limited Vs Securities And Exchange Board of India (Gujarat High Court) dated 06/09/2021

Calculating limitation period for proceedings under IBC?

V Nagarajan Vs SKS Ispat and Power Ltd.& Ors. (Supreme Court of India) dated 21/10/2021

HC asks govt to keep vigil on ‘Rising Frauds in Aadhaar Enrollment

Naresh Kumar R.P. Vs State of Karnataka (Karnataka High Court) dated 30/09/2021

Benami Act, 1988, would not extend to properties purchased by the company

Kalyan Buildmart Pvt. Ltd. Vs Initiating Officer (Rajasthan High Court) dated 06/10/2021


Bipul Kumar

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