Finance Act, 2012

Vodafone Idea Ltd. filed income‑tax returns for AY 2014‑15 to AY 2017‑18 claiming large refunds. The Assessing Officer issued notices under s.143(2) for each year and, invoking s.143(1D) and s.241A, declined to process the returns under s.143(1) and withheld refunds, arguing that the notice itself sufficed to defer pro…

The petitioners challenged the constitutional validity of the amendments to the Customs Act, 1962 and the arrest provisions in the Central Goods and Services Tax Act, 2017, arguing that offences under these statutes remain non‑cognizable and that authorized officers must obtain a magistrate's warrant, relying on the Om…

M/s Mitsubishi Corporation, a non‑resident Japanese company, was assessed for income attributable to its Indian operations for the years 1998‑99 to 2004‑05 and was levied interest under section 234B of the Income‑Tax Act for alleged default in payment of advance tax. The company argued that, because tax was deductible …

The Supreme Court examined two appeals filed by the Commissioner of Customs, Central Excise and Service Tax challenging High Court orders that granted service‑tax refunds to Shapoorji Pallonji & Co. Ltd. (SPCL) for construction work at IIT Patna and NIT Rourkela. The core issue was whether these educational institution…

The Commissioner of Service Tax issued show‑cause notices to Citibank alleging that the Rs 2 interchange fee it earned as an issuing bank on credit‑card transactions was taxable service income. Citibank contended that it performed no service, that the fee was interest, and that tax had already been paid by the acquirin…

The Union of India challenged the Andhra Pradesh High Court judgment that exempted chit fund companies from service tax on the ground that their activities fell within the definition of "banking and other financial services" under s.65(12)(a)(v) of the Finance Act after the 2007 amendment. The issue was whether the ope…

The Calcutta Club, a Section 25 company operating as a members' club, was served with a notice for non‑payment of sales tax on food and drinks supplied to its permanent members. The Club argued that, under the doctrine of mutuality, no sale occurred because the supplier and the buyer were the same persons, a view uphel…