Magazine on Legal Tax Update Month of Sep-Oct 2022-I

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Magazine on Legal Tax Update Month of Sep-Oct 2022-I || Online Publication-05.10.2022

Online Edition:- 05.10.2022

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S.No CONTENTS Page No.

(I)

GST Law

1.      Important GST and other Due Date Calendar

 5-7
2.      Section 17 (5) Input Tax Credit shall not be available on certain goods/services

Provision of Section 17 (5) Input Tax Credit With Case   Law

  • Case Name: – In re M/s. A.M. Motors
  • Case Name: – In In re Indian Cotton Solutions.Com Private Limited
  • Case Name: – In In re M/s. Musashi Auto Parts Pvt. Ltd.
  • Case Name: – In In re Jabalpur Entertainment Complexes Pvt. Ltd.
  • Case Name: – In In re M/s. Wago private limited
  • Case Name: – In In re Tewari Warehousing Co Pvt Ltd
  • Case Name: – In In re M/s. Polycab Wires Pvt. Ltd
  • Case Name: – In Provisions of sections 74, 129 and 130
 8-13
3.      GST AAR HARYANA  Case Name :-AS&D Enterprise LLP:- Security Services by LLP to any Registered Person are not Covered by RCM 14
4.    HIGH COURT OF DELHI   Case Name:- Seema Gupta Versus Union of India & Ors.:- GST Not Applicable on Renting of Residential Accomodation for Personal Use- 15-17
5.      HIGH COURT BOMBAY Case Name:-Archana Textile Corporation V/s. The State of Maharashtra and Ors :- Not providing details of fake invoices & forms with SCN is a serious lapse 18-21

II.

Income Tax Law

6.      Tax Treatment of Gifts Received by an Individual or HUF

  • Tax treatment of monetary gifts received by an individual or Hindu Undivided Family (HUF)
  • Cases in which sum of money received without consideration, i.e., monetary gift received by an individual or HUF is not charged to tax
  • Marriage of the individual is the only occasion when monetary gift received by him will not be charged to tax
  • Taxability of monetary gifts received from friends
  • Monetary gifts received from abroad
  • Once the aggregate value of gifts received during the year exceeds Rs. 50,000 then all gifts are charged to tax
  •  Tax treatment of immovable property received as gift by an individual or HUF
  • When immovable property received by an individual or HUF without consideration (i.e. by way of gift) is not charged to tax
  • Marriage of individual is the only occasion when gift received by him will not be charged to tax
  • Taxability of immovable property received without consideration i.e., gift from friends
  • Tax treatment of gift of immovable property located abroad
  • Taxability in a case where an immovable property is received for less than its stamp duty value
  • Faceless Prosecutions
  • When immovable property received by an individual or HUF for less than its stamp duty value is not charged to tax
  • Tax treatment of movable property received as gift by an individual or HUF
  • When prescribed movable property received without consideration, i.e., received as gift by an individual or HUF is not charged to tax
  • In following cases, nothing will be charged to tax in respect of prescribed movable property received without consideration:
  • When prescribed movable property received for less than its fair market value by an individual or HUF is not charged to tax
  • Tax relief to COVID-19 patients and their family
  • Sum of money or property received for Covid-19 treatment from any other person
  • Sum of money or property received by family member of a person who died due to Covid 19
  •  Meaning of Family
 22-36
7.      ITAT Mumbai :- Case Name :-Owens Corning India Pvt. Ltd. Vs ACIT (ITAT):- Depreciation not Allowable if Proof of Addition to Fixed Assets Not Submitted (ITAT Mumbai) 37-38

III

TRADE MARK Law

8.    INFRINGEMENT OF REGISTERED TRADE MARK 

·       Section 29 in The Trade Marks Act, 1999

·       M/s J K Oil Mills v. M/s Adani Wilmar Ltd

·       Parle Products v. J P & Co

·       S.M. Dychem v. Cadbury India

·       Supreme Court Ramdev Food Products (P) Ltd. v. Arvind Bhai Rambai Patel

 39-42

IV

Commercial law

9.      SUPREME COURT- Case Name:  M/s. Patil Automation Private Limited and Ors. Vs Rakheja Engineers Private Limited: – No Relief in Case of Violation of Section 12A of Commercial Courts Act-2015

  43-44

V

Other NI and Civil

10.   HIGH COURT OF KERALA:- Case Name:   Shibu. L.P. Vs Neelakantan: – HC explains Law related to reliance on evidence presented by power of attorney holder S.138 NI Act

  45-46