Allahabad High Court

Scholarship paid for pursuing studies abroad is Charitable Expense

Seth Anandram Jaipuria Edu. Society Cantonment Vs CIT (Allahabad High Court)

Payment of Scholarship by Charitable Trust for pursuing Engineering course from University of California, Los Angeles, USA in accordance with its objects is ‘Charitable Expenditure...

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ITAT cannot dismiss appeal without considering merits

Balaji Tirupati Enterprises Vs Commissioner Of Income Tax And Another (Allahabad High Court)

It appears a little strange that when the assessee either himself or through his authorized representative is not attending the hearing to argue the case, still the Tribunal has to decide the appeal on merits. ...

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In Departmental Proceedings, Inquiry Officer is Quasi Judicial Officer

Syed Mansoor Hasan Rizvi Vs Director, Local Bodies and others (Allahabad High Court)

It is trite law that the departmental proceedings are quasi judicial proceedings. The Inquiry Officer functions as quasi judicial officer. He is not merely a representative of the department....

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Can GST implementation end Tax Terrorism by State Revenue officials?

Flipkart India Pvt. Ltd Vs State of U.P. & Others (Allahabad High Court)

It clearly shows that State VAT department has literally plundered most of the assets of a company without any legal justification. Now, these commercial tax officials would also be part of GST machinery....

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No deduction denial for mere non approval from Prescribed Authority: HC

M/S Shrikar Hotels Pvt. Ltd. Vs CIT (Allahabad High Court)

HC held that that it was inappropriate and illegal on the part of Director General, Income Tax (Exemptions) not to take a decision on Assessee's application filed for seeking approval as required under Section 80IB(7)(c). ...

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Cenvat Credit cannot be denied for mere non-Registration of Premises

Commissioner, Service Tax Vs M/S Pangea 3 Legal Database Systems Pvt. Ltd. (Allahabad High Court)

Insofar as requirement of registration with department as a condition precedent for claiming Cenvat credit is concerned, there is no provision in Cenvat Credit Rules which impose such restriction. ...

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HC slams cavalier fashion working of UP VAT Department

Flipkart India Pvt. Ltd Vs State of U.P. & Others (Allahabad High Court)

If in this cavalier fashion the Commercial Tax Department functions and withdraws huge sums of money without valid service, it would be difficult for big business houses to carry on their business. Such business houses would be forced to shift their business outside the State of Uttar Pradesh....

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Activity of Mere Hiring of Machineries and Equipments does not attract TDS: Allahabad HC

CIT­ Vs M/S Jai Prakash Enterprises Ltd. (Allahabad High Court)

Taking of machinery and equipment on hire would not amount to a contract for carrying out any work as contemplated in section 194C of Act.The said contract i.e. taking of machinery and equipment on hire also cannot be treated with a contract for supply of labour. ...

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Royalty is revenue expense if no right after License termination to Assessee

CIT Vs. H-One India Pvt. Ltd. ( Allahabad High Court)

Royalty and fee for technical assistance are revenue in nature if upon license termination rights created in favour of assessee gets extinguished....

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No interest U/s. 201(1A) if deductee returned losses for relevant year

CIT (TDS) Vs M/S Sahara India Commercial Corpn.  Ltd. (Allahabad High Court)

No interest under Section 201(1A) of Act, 1961 could have been recovered from alleged Assessee in default for the reason that interest could have been charged for the period when TDS fell due and actual amount of tax is paid by recipient ­Assessee. ...

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