Grasim Industries held abusing its dominance by charging discriminatory prices from customers: CCI

COMPETITION LAW : Where Nanded Waghala Municipal Corporation decided to redevelop Mahatma Phule Market through OP2-builder by demolishing old structure and informant having a mobile handset repairing shop in said market and having lost his livelihood due to such demolition was aggrieved of fact that OP2 had refused to rehabilitate informant by denying allotment of a shop in newly re-developed market, said issue were beyond purview of competition

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No ST on student recruitment services sub- contracted to assessee by foreign parent co. for foreign universities: CESTAT

EXCISE/ST/VAT : Where appellant was providing "student recruitment services" to its principal (IDP Australia), who, in turn, provided services to foreign universities since appellant was providing services which had been subcontracted to it by IDP Australia and there was nothing on record to show that appellant was liasioning or acting as intermediary between foreign universities and IDP Australia, impugned order of demand of service tax from appellant by treating appellant as an 'intermediary'

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Appeals decided by CIT(A) after his compulsory retirement suffered from jurisdictional defect not curable: ITAT

INCOME TAX : Where Commissioner (Appeals), Noida had decided Income-tax Appeals pertaining to Ghaziabad Jurisdiction over which he had no jurisdiction, after his compulsory retirement, when he was functus officio, impugned orders suffered from jurisdictional defect which was not curable, hence would not be sustainable

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ITAT was justified in quashing reassessment as AO reopened same on mere change of opinion: HC

INCOME TAX : Where Tribunal found that Assessing Officer had changed his opinion, regarding deduction under section 24, to reopen assessment, it was justified in quashing reassessment

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Credit of education cess and higher education cess taken through TRAN-1 to be recovered along with interest and penalty: CESTAT

EXCISE/ST/VAT : Credit of education cess and higher education cess cannot be transferred into TRAN-1 Under GST.

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ITAT refused tax dept’s request to grant adjournment for a further period of 6 months on plea of Covid-19 pandemic

INCOME TAX : Where both parties were citing 'pandemic' as reason for either early disposal of matter or for seeking postponement of adjudication of matter and a request was made by department for an adjournment for a further period of six months after three adjournments, revenue's present request was highly unreasonable and unwarranted and adjournments could not be granted

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000317004/itat-refused-tax-dept’s-request-to-grant-adjournment-for-a-further-period-of-6-months-on-plea-of-covid-19-pandemic.aspx

Revenue can’t content that it does not know about death of assessee at the time of issuing notice; SC dismissed SLP

INCOME TAX : SLP dismissed against High Court's ruling that notice issued under section 153C against dead person is unenforceable in law and in such case revenue cannot contend that as they have no knowledge about death of assessee, they are entitled to plead that notice is not defective

from www.taxmann.com Latest Case Laws https://www.taxmann.com/research/direct-tax-laws/top-story/101010000000317385/revenue-can’t-content-that-it-does-not-know-about-death-of-assessee-at-the-time-of-issuing-notice-sc-dismissed-slp.aspx