AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The Supreme Court is set to hear critical GST matters emanating from decisions of the Telangana High Court, which have significant implications for tax compliance and procedural justice. Stakeholders should prepare for potential changes in GST jurisprudence.
FeaturedThe Supreme Court upheld the Delhi High Court's ruling, clarifying that payments for Amazon Web Services cloud services are not subject to tax as royalties or technical fees unless there is a transfer of technology.
FeaturedThe Supreme Court upheld the Delhi High Court's ruling that payments made to foreign cloud service providers are not taxable in India unless there is a transfer of technology or intellectual property rights.
FeaturedThe Supreme Court upheld a Delhi High Court ruling stating that payments for Amazon Web Services cloud services are not taxable in India. This ruling clarifies that such payments do not qualify as royalties or technical fees unless they involve a transfer of technology or intellectual property rights.
FeaturedIn a significant ruling, the Kerala High Court determined that the burden to prove absence of negligence lies with the Director under the KVAT Act when recovery from personal assets is sought.
FeaturedThe Supreme Court has upheld the CESTAT order that rejected customs demands for undervaluation claims based on uncertified electronic evidence. This ruling signifies a robust stance on the admissibility of evidence in customs valuations.
FeaturedThe Calcutta High Court ruled that an exclusive jurisdiction clause in favor of UK courts does not override mandatory provisions of the Foreign Exchange Management Act (FEMA).
FeaturedThe Bombay High Court has reprimanded the Income Tax Appellate Tribunal for failing to meet the 90-day deadline for issuing orders, highlighting the need for timely judicial processes in tax matters. This ruling stresses the importance of adhering to established timelines.
FeaturedIn a significant ruling, the Delhi HC emphasized that the date of the SCN governs the applicability of the pre-deposit requirement under Section 107(6) of the CGST Act, recognizing the right to appeal as a substantive vested right.
FeaturedThe Madras High Court has ruled that GST notifications exceeding the GST Council's recommendations are ultra vires and has set aside portions of such notifications along with the consequential SCNs.
FeaturedIndia has introduced a revised FATCA and CRS guidance note, which includes new reporting requirements and clarifications for due diligence, reinforcing the framework of international tax compliance.
FeaturedThe Karnataka High Court quashed the GST deduction applied to land acquisition compensation, ruling that such compulsory acquisition does not constitute a supply of goods or services. This decision mandates the refund of the deducted amount with interest.
FeaturedThe Supreme Court affirmed a presumptive tax benefit for a foreign cruise operator, holding that hospitality services provided during the cruise are integral to the 'carriage' activity under Section 44B of the Income Tax Act.